Cadastre, register of property owners created and Superbonus controls intensified

But in these years, when talking about the taxation of bricks and mortar, one cannot overlook the mountain of the Superbonus: on this point, the policy act explains that the Agency will deploy 'innovative control methodologies' to encourage the adjustment of the data of properties that have not been updated in the Land Registry or those that have benefited from the 110% and have not adjusted their rents in the cases where it was required.

'In the event of inertia on the part of the taxpayer or failure to clarify the reported irregularities,' the document explains, 'the Agency will carry out the necessary checks,' with the consequence that 'the number of checks' on properties will be increased.

But in the new IRS programme, technology will also be heavily employed to improve taxpayer services. And to ensure a special focus on those who are most loyal to the tax authorities, who, among other things, could receive faster VAT refunds.

Among the tasks assigned by the act of address to the Revenue Agency is in fact the use of increasingly massive digitalisation to reduce the time needed to analyse information and thus 'ensure the timely processing of refunds requested by taxpayers', particularly for VAT, also to support the liquidity of businesses. Advanced data analysis techniques and machine learning will also be experimented to build a sort of evasion risk rating, to prioritise the payment of refunds (including those from split payment).

In the field of services, the Guideline Act also aims at extending the functionality of the 'tax drawer', i.e. the telematic container that keeps all data on declarations, payments and communications sent to taxpayers in a reserved area.

Here, the idea is to push for the integration of the functionalities made available by the telematic services of the Revenue Agency to 'enable the taxpayer not only to consult a deed, but also to pay any sums due and request assistance'.

It is the entire infrastructure of the relationship between tax authorities and taxpayers that is increasingly moving into digital terrain. Also responding to this trend is the objective 'to make telematic notification the ordinary way of sending acts and communications to taxpayers', not least to exploit the opportunities for savings and the greater security that telematic channels offer compared to traditional analogue tools.