Growth Decree

The Growth Decree (Decreto Crescita) is an Italian legislative instrument that, in its sports provisions, allowed Serie A clubs to benefit from a flat-rate personal income tax regime of 50% for foreign workers relocating to Italy, effectively a tax incentive to attract overseas talent. The decree was introduced in 2019 and later modified; its sports-related provisions became increasingly controversial as they were seen to accelerate the inflow of foreign players into Serie A at the expense of homegrown talent development.

Former FIGC president Gabriele Gravina, in his final written report to Parliament following the cancellation of his April 2026 hearing, proposed reinstating elements of the Growth Decree as a tool for revitalising Italian football infrastructure, specifically for investment in youth academies and training facilities. Gravina's data showed Serie A ranked 49th of 50 monitored leagues for minutes given to Under-21 players (1.9%), with foreign players holding 67.9% of all Serie A minutes.

The reference to reinstating the Growth Decree is contested. Critics argue the decree's original incarnation made the foreign-player problem worse by incentivising imports over domestic development. Supporters contend that targeted fiscal incentives, properly structured, could fund the academy infrastructure Italy needs to reverse its chronic under-production of professional-grade homegrown talent. The policy debate sits at the heart of the FIGC presidential race and Italy's preparation for future World Cups.

The Growth Decree debate remains active background to the FIGC election. Both Malagò and Abete will need to address Serie A's 67.9% foreign player minute share in their reform programmes. No U#10-specific Growth Decree development was reported.