The starting point is a very concrete awareness, shaped also by the work carried out in recent years. Today, businesses do not need partial answers, but an integrated vision. The regulatory, tax, and economic landscape has become so complex that addressing it in isolated silos is no longer sustainable. 2026 is the year in which this approach becomes even more central and structured, building on already solid foundations.

With a ruling dated January 22, 2026, the Second-instance Tax Justice Court of Lazio (Ruling no. 435/2026) fully rejected the appeal filed by the Italian Revenue Agency, confirming the full legitimacy of the Research & Development tax credit recognized for a leading company in the tourist transport sector, a long-standing client of Studio Santoro & Partners.

With the entry into force of the 2026 Budget Law, among the significant measures set to affect the current framework of tax relations is the introduction of the so-called "Rottamazione-quinquies". This is a new facilitated settlement scheme for tax debts entrusted for collection to the Italian Revenue Agency – Collection (AdER), designed to offer taxpayers and businesses a concrete tool for settling outstanding tax liabilities, with opportunities not yet fully explored in public debate.

It is with great pride that Santoro & Partners announces having advised the parties in the transaction that marks the entry of St. Francis International School into the Ingenium Education network, the first Italian group dedicated to developing innovative international schools. The transaction continues the consolidation process in the education sector, an area in which the Firm is currently engaged on several growth and M&A deals.

Only the official announcement was missing, which arrived in the last few hours, but the idea had begun to take shape a long time ago. MGC Finance is born, the new asset of our group, dedicated to accompanying small and medium-sized enterprises through an operational and multidisciplinary path aimed at improving their bankability and financial credibility.

Studio Santoro Srl has formalized its transformation into a Società Benefit