Margherita Carbonelli

Associates

Registered as a licensed practitioner in Rome since 2023.
Master's degree in Tax Law from LUMSA University of Rome in 2025.
Law degree from LUMSA University of Rome in 2023.

Professionals

Fabio Spinelli Barrile

Gianmarco Dellabartola

Gianlorenzo Ioannides

Giorgio Santoro

Giuseppe Urbano

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Our comments on the official practices of the Revenue Agency and on tax law rulings. For continuous updates on the latest developments in the tax sector.

March 10, 2026

Revenue Agency, response to request for ruling no. 51 of February 25, 2026

The Italian Revenue Agency has clarified that the establishment of surface rights on agricultural land owned by a natural person...

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March 10, 2026

Italian Revenue Agency - Resolution no. 8/E of February 23, 2026

The Italian Revenue Agency has provided clarification regarding the extension of tax relief schemes linked to repatriation...

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March 10, 2026

Court of Cassation, order no. 3664 of February 18, 2026

The Supreme Court has ruled that, with regard to the collection of taxes whose taxable basis has been realized...

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Margherita Carbonelli

Professionals

Comments

Revenue Agency, response to request for ruling no. 51 of February 25, 2026

Italian Revenue Agency - Resolution no. 8/E of February 23, 2026

Court of Cassation, order no. 3664 of February 18, 2026

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