ROMA (ITALPRESS) – For 2025, Istat estimates that tax measures on capital companies’ incomes have a total of positive cash effects for companies, with a reduction in the levy on corporate income (IRES) of 3.3%. The extension of labour cost deduction by employment increase affects 15.5% of enterprises, the revision of the Transition 4.0 plan affects 5.3% of enterprises, while the awarding IRES has a very limited impact: the percentage of beneficiaries is 1.4%.
The share of enterprises affected by the deduction of labour costs by employment increase is higher in manufacturing (21.7%) and construction (19.5%) and increases to the growth of the business dimension: up to one out of three for enterprises with turnover greater than 2 million. The award-winning IRES further promotes manufacturing (4.5%) and public utility services (2.4%). The company profiles most affected by this measure are: enterprises with at least two million turnover located in the North and oriented to export, and the firmest enterprises in the economic and financial context.
The application of the measures considered entails a reduction in the actual rate of median from 23.8 to 21,6%. The reduction of the rate is greater for enterprises with turnover between 500 thousand and 10 million euros, for those operating in the industrial sector, and for “fragile” enterprises in the economic and financial context. Considering also the heavy IRAP component on business incomes, the effective median rate reaches 25.8%. The deduction by employment increase entails a decrease in the actual IRES rate of over nine percentage points, up to 14.7%.
The companies using the award-winning IRES obtain a reduction in the actual rate of 1.7 percentage points, from 18.5% to 16.8%. The tax savings generated by the reduced IRES rate is, on average, for taxpayers benefiting from the change, amounting to 5.8% of the amount of investments made for digital innovation and ecological transition. At company level, the tax savings resulting from the reduced IRES rate is very heterogeneous. Only for 17.5% of companies the benefit exceeds 20% of the economic value of the investment, while for 1.1% reaches 100%.
– Photo IPA Agency –
(ITALPRESS).
