From concordat to scrapping: the tax decree is law, here are the measures

The tax decree is law. With 132 votes in favour and 81 votes against, the Chamber of Deputies approved the text that, a few hours earlier, had cashed the confidence question posed by the Government. This is the same text that had been passed last week in the Senate. In Palazzo Madama, the measure - 'an omnibus' according to the oppositions - incorporated measures such as the opening of the quinquies rottamazione to bills for road fines, Imu, Tari and school fees, as well as the new favourable tax regime for companies and workers involved in the America's Cup in Naples.

That's not all, because the arrangement agreement will also give a discount to less loyal VAT payers. For payments by the public administration, the squeeze on professionals will start on 15 June only for those who have tax, social security, or tax debts totalling EUR 5,000 or more. The financial contribution for Transition 5.0 intended for renewable energy sources will not be taxed for income tax and Irap. On the other hand, the extension of the stop to aggressive telemarketing by telecommunication companies, which has become an agenda, has been skipped. Let us see, in detail, all the novelties approved.

Scrapping 5 is extended to the loads entrusted by Regions and other territorial entities to the Agenzia delle Entrate Riscossione (Ader) from 2000 to 2023. It will be up to the entities concerned to decide whether to give the go-ahead to the possibility of amnesty without penalties, interest, and surcharges on tax bills (for traffic fines, the discount concerns interest and surcharges) by notifying the collection agent by 15 June. At that point, the same collection agent will make available by 15 September to debtors, in the area of its institutional website, the data necessary to identify definable loads. From 16 September to 31 October, the debtor interested in the amnesty will have to fill in the declaration electronically and then settle with the payment by 31 January 2027 in a single instalment or in 54 equal two-monthly instalments due at the end of January, March, May, July, September and November of each year. In this case, an annual interest rate of 3 per cent applies.

In order to encourage adhesions to the 2026-2027 two-year period of the arrangement with creditors, the timetable is revised: the deadline for adhering to the arrangement with creditors is increased from 30 September to 31 October. Increased thresholds are also introduced for the most evasion-smelling VAT returns: 30% for those with tax report card scores between 6 and 8, 35% for scores between 1 and 6. These thresholds are in addition to the lower thresholds already provided for those with higher marks. In fact, there is a discount on the proposal (and therefore on the taxes then due) even for the most unreliable subjects, according to the logic followed until now of bringing those who are then difficult to control into the compliance area.

After pressure from professionals, the squeeze on payments by the public administration, effective as of 15 June, has been eased: the obligation to offset any debts entered on the tax rolls that have not been paid will only be triggered if the unpaid bills total at least five thousand euro.