The conversion law (Law No. 108/2025) of the so-called Tax Law Decree (DL Fiscale) (DL No. 84/2025) was published in the Official Gazette, General Series No. 177, on 1 August. The contents of the Fiscal Decree, published on 17 June in the Official Gazette - General Series No. 138, were discussed in the previous Confindustria note of 1 July 2025, available at link.

This note reviews the fiscal contents of the measure, in the light of the amendments made by the conversion law, highlighting the aspects of greatest interest to enterprises and the work carried out by Confindustria during the amendment process.