The Chamber definitively approved the Tax decree With 147 yes, 87 no and 5 abstentions. The text aspires, in theory, to make the relationship between tax and citizens less opaque, with touches designed for VAT and agreed biennial matches. Now it’s up to the Senate, called to close the game by the end of July. Let’s see the main measures that have been adopted.
Subsidized and agreed biennial regularization
Heart of the reform is the special repentance that allows you to remedy tax irregularities relating to the years 2019-2023 for those who will join the biennial agreed in the two-year period 2025-2026.
The tax amnesty allows subjects who apply the ISA and who accept the biennial agreed of close the accounts with the tax authorities For the period 2019-2023, paying replacement taxes proportionate to their level of tax reliability, with percentages that grow to drop the Isa score and with a further 30% discount for the two-year pandemic two years. You can pay In a single solution by March 2026 or in ten installments monthly. An estimated intervention in almost 400 million euros of minor revenues distributed between 2026 and 2030. The Revenue Agency will then define in a short time and operating methods.
The move, however, turned on the dust in the classroom: Maria Cecilia Guerra (Pd) defined the measure “a further slap to those who pay regularly”, while the Five Stars have stamped it as “theyet another amnesty“And” a desperate attempt to push the adhesions to a bankruptcy component “. These are only the main criticisms that come
The majority, however, claims the intention of giving breath and certainties to professionals and businesses, even without resorting to the vote of trust.
More motivated and transparent checks
On the control front, the decree strengthens the procedural guarantees by imposing guarding of finance and revenue agency of motivate in a timely and written way The reasons that justify inspections, accesses and checksincluding those without notice.
The obligation concerns any activity in premises intended for commercial, agricultural or professional use and translates into the need to specify motivations in authorization and reports acts.
This change comes not by chance, but was necessary and somehow forced after a sentence of Italy issued by the European Court of Human Rights in February.
Deductions, reimbursements and traceability of expenses
Among other provisions there is a clarification on deductibility of travel expenses Supported abroad even if carried out with non -traceable means, while the use of traceable payments to deduce representative costs, both in Italy and abroad, remains mandatory.
Furthermore, for taxpayers ISA and flat rate to slip al August 20 The deadline To pay the balance 2024 and the 2025 deposit, with one 0.4% increase.
News for IMU, rates and incentives for workers
Another novelty is that i municipalities they will have more time, Until September 15thto approve the resolutions on the IMU rates, exceeding the ordinary deadline of 28 February. The rule that prohibits the cumulability between the concessions for impatricated workers and those provided for researchers and newbies has also been introduced.
