- D.Lgs. 148/2026 introduces a formal rule on “antieconomicità” for income taxes and IRAP: a mismatch between agreed price and market value can indicate higher income or lack of deductibility of a cost only if supported by additional serious, precise, and consistent evidence, unless the discrepancy is manifest and significant.
- For direct taxes, the rule distinguishes between inerenza (the qualitative link of a cost to business activity) and congruità (the quantitative adequacy of the amount): low commercial convenience alone does not prove non-deductibility.
- The decree does not create an equivalent rule for VAT; VAT treatment remains governed by EU principles of effectiveness and neutrality, so antieconomic pricing alone should not deny input VAT deduction.
- VAT deduction may still be challenged where there are separate objective elements showing fraud, abuse, or transaction non-existence.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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