Fisco

Concordat, another 700,000 letters to those who declare less than employees

New mass mailing of Pec to VAT start-ups with incomes of less than €15,000. With the Chamber's go-ahead for the decree, reopening of the pact with the tax authorities on 12 December

by Marco Mobili and Giovanni Parente

Quali novità per il Concordato Preventivo Biennale con la proroga al 12 dicembre 2024?

3' min read

3' min read

The tax authorities are not letting up and this time they do not want to give discounts to those 700,000 VAT numbers that declare less than their employees, stopping below 15,000 euro and above all below the minimum income limit per category taken as a reference for adherence to the two-year arrangement with creditors.

Since the night of Tuesday 3 to Wednesday 4 December, Sogei, the operational arm of the financial administration headed by Cristiano Cannarsa, has released a new wave of Pecs on the net as a second warning to sailors and especially to those taxpayers who in the eyes of the IRS are pretending to be poor.

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The first mass mailing

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The first mass mailing carried out last week concerned 2 million taxpayers who had not signed up by 31 October to the two-year tax agreement. On that occasion, too, Sogei's cross-referencing of data from the tax registry had revealed around one million taxpayers who had declared less than 15,000 euro without accepting the two-year pact with the tax authorities, reminding everyone, however, that there is still time for them to take advantage of the window open until 12 December, when the Chamber of Deputies is expected to give its final approval on Thursday 5 December to the tax decree, on which the government won a vote of confidence on Wednesday 4 December (192 yes, 112 no and 3 abstained).

Partite Iva, test finale di convenienza per il concordato preventivo

The targeted selection

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It is precisely within this group that the further attention of the financial administration is now focused, which has identified, with a new targeted selection, those taxpayers who have one or more specific anomaly factors. Starting with having reported lower incomes to the tax authorities than employees in the same economic sector.

The other cross-referenced data is the minimum income of the reference sector against the reliability indexes of the category to which it belongs. Closing the circle to end up on the new black list is the income indicated in the last declaration submitted by 31 October that is lower than both the 15,000 euro and the minimum reference income.

From this second skimming, as mentioned, a total of 700,000 VAT returns emerged, representing an important segment of the approximately 900,000 with incomes below EUR 15,000. The Tax Authority reminds these companies and professionals that they can still supplement their tax returns for the 2023 tax period submitted at the end of October. In fact, the integrative would be in favour of the Inland Revenue as the taxpayers have declared anomalous amounts that are lower than expected by the administration. Not only that.

The pressing

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The new letter is a reminder that for the tax years 2024 and 2025 the door is still open until Thursday 12 December to join the two-year arrangement. A strategy to maximise collections and raise the bar of the 1.3 billion collected at the end of October and earmarked, as promised and written by the government in the tax decree, for the cutting of Irpef rates.

The decision to adhere to the arrangement would also allow taxpayers to take advantage, among other things, of the shield for the past, taking advantage of the special amnesty for the 2018-2022 tax periods, which allows a particularly convenient amnesty by closing accounts with the past without paying penalties and interest and paying a minimum of EUR 1,000 per tax period for IRPEF and IRES.

Lastly, as clarified in a question time in the Finance Commission last week by the Ministry of the Economy, for Isa subjects who enjoy the benefits of the bonus scheme, and thus the one-year reduction of the assessment deadlines, the 2018 tax year is no longer ascertainable by the IRS and therefore, in these cases, it is superfluous to pay amounts for the amnesty.


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