As previously reported, Italy has published new returns and instructions for filing in 2024 in respect of 2023. With respect to corporate tax (IRES) returns, one of the key changes concerns the return filing deadline. The instructions provide that the deadline for submitting the return is by the last day of the 9th month following the close of the tax period, which was brought forward from the last day of the 11th month by Legislative Decree No. 1 of January 2024. However, as provided by Legislative Decree No. 13 of 12 February 2024, the deadline is the 15th day of...