The Special Regularization for ISA Taxpayers under Legislative Decree no. 148/2026 (Omnibus Decree)
Dear Clients,
With the entry into force on August 12 of Legislative Decree no. 148/2026, the so-called Omnibus Decree, one of the most interesting new provisions is the special regularization reserved for ISA (Synthetic Reliability Indices) taxpayers who renew their adherence to the two-year preventive agreement (Concordato Preventivo Biennale – CPB) for the 2026-2027 period….
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