Informative article – Digital Compass – Accounting & Consulting, Eni
March is a decisive month for any business owner aiming to optimise their future tax burden. As the document states: “March is the perfect moment for a strategic conversation. About decisions that will impact your 2026 corporate tax.”
At Digital Compass, we believe that good tax management does not happen by chance; it is built through information, planning and timely decisions. And it starts with the right questions.
The 7 Essential Questions for planning Corporate Income Tax (IRC)
» Are the planned investments for this year eligible for tax benefits?
Equipment, software, construction works and other investments may generate significant tax deductions — but only if they are correctly classified, properly documented and carried out within the legal deadlines.
» Is the remuneration strategy optimised for 2026?
The combination of salary, dividends or mixed solutions has a direct impact on both Corporate Income Tax (IRC) and Personal Income Tax (IRS). Reviewing this strategy now may help avoid unnecessary costs in the following year.
» Does it make sense to capitalise part of the profits?
The increase in equity (ICE) may allow a deduction in taxable profit. However, it requires planning, minutes and formal decisions — it is not something that can be arranged in December.
» Are there autonomous taxes that can be avoided?
Company vehicles, subsistence allowances and entertainment expenses may generate additional tax rates of 10%, 20% or 35%. Small operational decisions can significantly reduce this impact.
» Which tax benefits are still not being used?
SIFIDE, enhanced remuneration incentives, enhanced health insurance, among others. Many business owners are unaware of these incentives or do not know whether they apply to their situation.
» What is the tax calendar for important decisions?
Each benefit has its own timing. Without an annual plan, there is a risk of reaching November and hearing “it’s already too late”.
» If nothing changes, how much Corporate Income Tax (IRC) will I pay in 2027?
These questions make it possible to compare scenarios and understand how much can be saved by adjusting strategies throughout the year.
» These make all the difference between paying optimised IRC or paying the maximum amount.
And if you don’t know how to interpret the answers?
It is natural that some explanations may be technical or that the tax implications may not be obvious. This is precisely where Digital Compass supports you: we help turn information into strategic decisions, always with clarity, rigour and proximity.
Surely you want to plan ahead and ensure that 2026 will be a more tax-efficient year. We are here to support you.
