What is the IRES premiale for 2025?
IRES premiale is a conditional 20% IRES rate that applies to the 2025 tax period only. A company gets it only if all four conditions are met. Finn never applies it silently.
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Detailed Explanation
## What is the IRES premiale?
IRES premiale is a conditional reduced IRES rate of 20%. It applies to the 2025 tax period only. The standard IRES rate is 24%.
## The four conditions
A company gets the rate only if all four hold:
- It set aside at least 80% of its 2024 profit to reserve.
- It invested at least 30% of that reserve (minimum €20,000 and at least 24% of 2023 profit) in Transizione 4.0 or Transizione 5.0 assets.
- It did not reduce its number of labour units, and its permanent hires grew by at least 1%.
- It used no wage supplementation (cassa integrazione) in 2024 or 2025.
## Why it needs a person
This is a judgment call that needs the company's 2023 to 2025 figures. Finn explains the conditions and asks the company or its commercialista to confirm eligibility. Finn never applies the 20% rate silently.
## It is for one period only
The rate does not carry into later tax periods. Treat it as a question to answer for 2025, not as a saving to plan on for the future.
## How AccountsOS helps
Finn raises the premiale only when the company's year and facts make it possible. AccountsOS does not submit the claim to the Agenzia delle Entrate. The commercialista signs it off.
Source: https://www.agenziaentrate.gov.it/portale/imposta-sui-redditi-societa-ires/infogen-imposta-sui-redditi-societa-ires
Real-World Examples
Company that invested
A company reserved 80% of its 2024 profit and invested in qualifying assets. It still needs to confirm the investment minimum, the hiring condition and the no-wage-supplementation condition.
Company that used wage supplementation
A company used cassa integrazione in 2025. The fourth condition fails, so the standard 24% applies.
Company planning for 2026
The premiale applied to the 2025 tax period only. A company should not assume it for a later period.
Common Mistakes to Avoid
- Applying 20% because the company invested, without checking the other three conditions
- Assuming the rate continues into 2026
- Skipping the 2023 profit comparison in the investment condition
- Relying on an estimate that assumes the reduced rate
Frequently Asked Questions
What is the premiale rate?
20%.
Which tax period does it cover?
The 2025 tax period only.
Who confirms eligibility?
The company or its commercialista. Finn explains the conditions and asks.
What is the standard IRES rate?
24%.
Does AccountsOS claim it for me?
No. It does not submit to the Agenzia delle Entrate.
Practical Tips
- Gather 2023, 2024 and 2025 figures before asking the question
- Ask your commercialista to confirm each condition in writing
- Keep records of the investment and hiring data
- Model tax at 24% until eligibility is confirmed
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