The amendment that would have reopened the special repentance for VAT numbers adhering to the new biennial preventive agreement disappears from the Excise Decree. The text did not pass the Senate Finance Committee.
Also stop the amendment relating to the blocking of the seizure of current accounts. The brake came from the Government.
Excise Decree, what Lotito’s amendment provided for
The proposal was first presented for the signature of senator Claudio Lotito of Forza Italia, but it failed due to financial coverage problems.
The measure provided for the possibility for taxpayers subject to ISAs (the synthetic indices of fiscal reliability) who adhere to the agreement for the two-year period 2026-2027, also through the renewal of membership for the two-year period 2024-2025, to access the special repentance regime.
But for Lotito and the other signatories, all is not lost: according to what was reported by the president of the Senate Finance Commission, Massimo Garavaglia, the amendment will be transformed into an agenda and, as Garavaglia himself explained, “the Government is committed to finding a solution”.
The withdrawn proposal allowed ISA subjects who adhere to the two-year composition with creditors to “adopt the repentance regime”, through the payment of the substitute tax for income taxes, the related surcharges and the regional tax on productive activities.
The biennial composition with creditors, it should be remembered, is the tax mechanism that allows businesses and self-employed workers to agree in advance with the Revenue Agency the taxable income for the reference period.
Amendment on the seizure of current accounts withdrawn
The amendment to the Excise Decree ter of the League which blocked the seizure of current accounts if simultaneous with the payment of the installments of the subsidized definitions was then withdrawn.
From the Government, reports theHandlea negative opinion would have arrived again due to coverage problems, but also observations from the Ministry of Justice. For now, therefore, the rules on foreclosures remain the old ones.
The seizure of current accounts is an increasingly topical issue: consider that the Revenue Agency is strengthening the use of this tool for the recovery of tax credits.
According to estimates, between 100 thousand and 120 thousand third-party foreclosure procedures could be issued by the end of 2026. Most of the procedures will be notified in Lombardy, Lazio and Campania.
Other measures
Two amendments were accepted in the Excise Decree. One is related to the second version of the text on telemarketing. In short, restrictions on communications such as telephone or message solicitations following the first contacts are introduced.
And as regards the facilitated definition of tax bills, the deadlines for adhering to the scrapping quinquies and the definitions of local authorities are extended.
And there is the approval for the tax credit for the transport of passengers by bus requested by the majority and opposition.
However, the League’s amendment was withdrawn which excluded sanctions for petrol stations in the event of omitted, incorrect or late transmission of data on daily fees in the event of discrepancies between the electronic payments made and those communicated not exceeding 5 percent.
