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IRAP (Imposta Regionale sulle Attività Produttive) is a regional tax on productive activities in Italy. It was introduced in 1998 and has undergone several changes since then.

One of the last updates to the IRAP regulations was made in 2010 by the Agenzia delle Entrate – Sogei, the Italian tax authority. The purpose of this update was to streamline the tax calculation process and provide a more efficient use of resources.

• Firstly, the new regulations introduced a simplified tax calculation method based on gross income. This method enables companies with a gross income lower than €15 million to calculate their IRAP contribution using a percentage of their total income, rather than having to go through a complicated calculation process.
• Second, the update also introduced a new electronic filing system for IRAP declarations. Companies are now required to submit their declarations online, and provide all relevant information via a dedicated platform.
• The new regulations established stricter penalties for non-compliance with the IRAP regulations. Companies that do not comply with their tax obligations are now subject to financial sanctions and other legal measures.

The IRAP 2010 update brought significant changes to the way IRAP is regulated and enforced in Italy. The aim was to reduce administrative burdens for businesses and provide a simpler tax calculation process, while ensuring tax compliance with robust penalties for non-compliance.