Application for the tax credit

The application must be submitted online through the appropriate platform, at the link https://lsg.giustizia.it/ by 31 March of the year following the year in which the mediation procedure is concluded.

When the conciliation agreement is reached, the parties are granted a tax credit of up to € 600. In the cases referred to in Article 5, paragraph 1, and when mediation is entrusted by the judge, the parties are also granted a tax credit commensurate with the fee paid to their lawyer for assistance in the mediation procedure, within the limits provided for by the forensic parameters and up to a maximum of € 600. An additional tax credit is also granted commensurate with the unified contribution paid by the party to the proceedings extinguished following the conclusion of a conciliation agreement, within the limit of the amount paid and up to a maximum of € 518.00.

Tax credits can be used by the party within the overall limit of € 600 per procedure and up to a maximum annual amount of € 2,400 for natural persons and € 24,000 for legal persons. In the event of unsuccessful mediation, the tax credits are reduced by half.