{"id":11288,"date":"2026-02-25T12:29:26","date_gmt":"2026-02-25T11:29:26","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=11288"},"modified":"2026-02-25T12:29:27","modified_gmt":"2026-02-25T11:29:27","slug":"global-minimum-tax-annual-tax-return","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/global-minimum-tax-annual-tax-return\/","title":{"rendered":"GLOBAL MINIMUM TAX &#8211; ANNUAL TAX RETURN"},"content":{"rendered":"\n<p>On 6 February 2026, the Italian Revenue Agency (AdE) published the instruction and the form concerning the annual tax return for the Global Minimum Tax as per Article 53 of Legislative Decree No. 209 of 27 December 2023.<\/p>\n\n\n\n<p>With the approval of the &#8220;GloBe Tax Declaration&#8221; model, the set of declarations and communications related to the implementation of the &#8220;Global Minimum Tax&#8221; in Italy is now complete.<\/p>\n\n\n\n<p>Let us take stock of the situation once again.<\/p>\n\n\n\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--724x1024.jpg\" alt=\"\" class=\"wp-image-11293\" width=\"543\" height=\"768\" srcset=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--724x1024.jpg 724w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--212x300.jpg 212w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--768x1087.jpg 768w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--1085x1536.jpg 1085w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--1447x2048.jpg 1447w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--100x142.jpg 100w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--1213x1717.jpg 1213w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--1584x2241.jpg 1584w, https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng--scaled.jpg 1809w\" sizes=\"(max-width: 543px) 100vw, 543px\" \/><\/figure><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-black-background-color has-text-color has-background\" href=\"https:\/\/www.rlvt.it\/wp-content\/uploads\/2026\/02\/Circolare-7_2026_Global-Minimun-Tax_Annual-tax-return_Eng-.pdf\" style=\"border-radius:8px\" target=\"_blank\" rel=\"noreferrer noopener\">Download newsletter<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p> <a href=\"https:\/\/www.rlvt.it\/en\/global-minimum-tax-annual-tax-return\/\" class=\"x-btn x-btn-mini x-btn-flat more-link\">Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[71,70],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.4 - 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