{"id":7899,"date":"2026-01-09T15:55:58","date_gmt":"2026-01-09T14:55:58","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7899"},"modified":"2026-01-09T15:58:47","modified_gmt":"2026-01-09T14:58:47","slug":"memorandum-n-1-jan-09-2026-2026-budget-law-law-no-199-of-december-30-2025-main-tax-changes","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2026\/memorandum-n-1-jan-09-2026-2026-budget-law-law-no-199-of-december-30-2025-main-tax-changes\/","title":{"rendered":"Memorandum N. 1 Jan. 09, 2026  2026 Budget Law (Law No. 199 of December 30, 2025) &#8211; Main tax changes"},"content":{"rendered":"<p><strong>PREMISE\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p>Law No. 199 of December 30, 2025 (2026 Budget Law) was published in Ordinary Supplement No. 42 to the Official Gazette No. 301 of December 30, 2025. The measure came into force on January 1, 2026. Below is a detailed and practical analysis of the main tax and subsidy changes introduced by the legislator.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2026\/01\/01-2026-SGBPartners-2026-Budget-Law.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PREMISE\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Law No. 199 of December 30, 2025 (2026 Budget Law) was published in Ordinary Supplement No. 42 to the Official Gazette No. 301 of December 30, 2025. The measure came into force on January 1, 2026. Below is a detailed and practical analysis of the main tax and subsidy changes introduced by the legislator&#8230;.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7899"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7899"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7899\/revisions"}],"predecessor-version":[{"id":7900,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7899\/revisions\/7900"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}