Concordat, 10% have already chosen amnesty as well

The concordato preventivo has closed for this year. Instead, the amnesty for income tax and IRAP for the tax years 2018 to 2022 continues. For the time being, about 10% of Isa subjects who have chosen the two-year agreement with the tax authorities have also opted for the possibility of amnesty for the recent past, thus shielding themselves from disputes by the tax authorities.

Among the VAT numbers subject to Irpef (self-employed, firms, professionals, partnerships) and those subject to IRES, just under 47,600 have already paid the bill due with increasing rates based on the level of low tax reliability (Isa score). Under the mechanism, in fact, those with a lower score on their tax report cards have to pay more.

In reality the amnesty was desired by Parliament in the conversion of the Omnibus decree at the beginning of October precisely to incentivise the choice of the arrangement with creditors. A sort of trade-off intended to reward those who would have chosen to bet on their future, by blocking taxable income and taxes due for 2024 and 2025 with the two-year arrangement with amnesty, with ample coverage and reduced costs (because no penalties and interest are due) on the past.

Compared to the number of Isa subjects who have accepted the agreement on 2024 and 2025 (just under 461,000), for now one in ten has also chosen the amnesty. An amnesty that also extends, however, to Irap (on which there is no minimum ceiling of one thousand euro for each tax year as there is for Irpef and Ires) and which in this case has seen a frequency of paying subjects of around 30,600. The total amount of all types of taxes affected is 53 million euro. Most of the larger amounts remitted (43%) concerned parties other than natural persons, i.e. essentially companies. And within them, it is remarkable how the highest payments concern the earliest tax period, i.e. 2022. A very similar dynamic can be seen for VAT numbers subject to Irpef, for which of the 17.2 million paid to date, almost 3.9 million relate to 2022.

In any case, these are largely partial figures. The time horizon of the amnesty, which has been renamed special amnesty, is still three and a half months ahead. In fact, the deadline for the payment of the first or single instalment expires on 31 March 2025. Of course, those who moved earlier had their reasons for doing so. Considering, in fact, that the option for the amnesty is consolidated with the payment, having brought forward the instalments serves precisely to nip in the bud the possibility of receiving corrections from the tax authorities.