“Super Deduction” for New Hires – Extension and Official Clarifications
Article 4 of Legislative Decree No. 216 of December 30, 2023 (so-called “IRPEF-IRES Reform Decree”) introduced, for the sole tax period following the one in progress as of December 31, 2023 (tax year 2024 for “solar” taxpayers), an increase in the cost of labor for new permanent hires for the purpose of determining taxable income….
