Italy has published Decree-Law No. 4 of 27 January 2022 in the Official Gazette, which contains urgent measures to support businesses in relation to the COVID-19 pandemic and increased energy prices. Tax measures include:
- The tax credit for ecological transition investment exceeding EUR 10 million up to EUR 50 million is set to 5% for qualifying investments made between 1 January 2023 and 31 December 2025, or 30 June 2026 if at least 20% is paid by 31 December 2025;
- A tax credit equal to 20…