The Law 30.12.2021 n. 234 (the so-called 2022 Budget Law), published in the Official Journal of 31.12.2021 no. 310, S.O. 49, introduces various innovations relating to income taxes, VAT, tax deductions and collection.

Among the main changes introduced, the reform of the IRPEF rates stands out, the exclusion from IRAP for professionals and individual entrepreneurs, the deduction for tenants aged between 20 and 30 for the rental of the main residence, the extension to 31.12 .2024 of various building deductions, as well as the confirmation of the regulation which raises the amortization period of trademarks and goodwill to 50 years. The law entered into force on 1.1.2022.