Preventive agreement 2026-2027, activities with price increases of up to 10 per cent
The change in the proposal is also physiological, for the revision Isa
First simulations of the Biennial Preventive Agreement (Cpb) 26-27 with differing trends depending on the type of business and with price increases that can even reach over 10% for certain sectors. However, the increase is also affected by the biennial revision of ISAs, which leads to the application of new models compared to those used for the first option. Finally, as in the other years, grade 10 will be reached gradually: half in 2026 and then complete in 2027.
The software released late in the evening of 13 May arrived shortly before the Senate approved Decree-Law 38/26 (dl fiscale), which introduced a series of measures to make the concordat more attractive. The 2026/2027 proposal will, in fact, undergo a 'capping' of the proposed increase in income. The increase may not exceed certain percentages compared to the starting figure even for taxpayers with a grade below 8. The software will therefore have to be updated at least to take this change into account.
In the examples presented, unchanged accounting and non-accounting data between 2023 and 2025 were taken into account. The comparison suffers from the fact that some data (e.g. trends in inventories) require a continuous picture that does not fit well with the simulated data. However, net of the aforementioned variables, appropriately sterilised in the analysis, the trend presented offers a differentiated cross-section depending on the type of business being measured.
But not only that. It allows one to touch on what was already apparent from a plain reading of the methodological note attached to the Decree approved the technical modalities for determining CPB 26-27, about the fact that no connection develops between the first accession (24-25) and the second (26-27).
For those who, after opting for the first two-year period, will renew the proposal for 26-27, no different solutions/conditions apply than for those who will join the CPB for the first time. Further measures are being considered on this point and will be included in a new decree under consideration (see other article on page) . Returning to the examples, the affected businesses are a company that manufactures metal structures for awnings, an engineer, a retailer of leather goods and travel goods, and a café.
