On 29 December 2017 it was published in the Official Gazette General Series no. 302 the Law 27 December 2017, n. 205 bearing "Provisions for the preparation of the annual and multi-annual State budget" (hereinafter "Budget Law" or also "Law"). The main news regarding tax benefits will be analyzed here, and in particular:
the extension of the revaluation of equity investments and land;
the extension of the flat rate coupon with a subsidized rate.
