VAT numbers, tax amnesty on the past resurfaced

The pressing in Parliament for the special amnesty to be linked to those who will adhere to the 2026-2027 arrangement with creditors has begun. Among the parliamentary amendments tabled to the third excise decree now being examined by the Senate, and which will also include the fourth decree on measures against high fuel prices, an amendment by Forza Italia (first signature by Claudio Lotito) has popped up to introduce an amnesty on the past from 2020 to 2024. The scheme is similar to the one envisaged for past years and envisages an increasing substitute on the basis of lower reliability 'measured' through the score in the tax report cards. For now, it is only a parliamentary proposal and it will be a matter of finding out whether it has a future or not, with a first date to see what might happen as early as the resumption of work in the Senate Finance Committee scheduled for the afternoon of Tuesday 26 May.

The taxable base of the substitute tax on income tax and related surtaxes is the difference between the business or self-employment income already declared on the date the rule comes into force (coinciding with the date of the law converting the decree) in each year and the value of the same increased to an extent varying between 50% for those who have a score in the tax report cards of less than 3 and 5% for those who, instead, have a score of 10 (therefore, considered to be at the maximum reliable. The rates then to be applied - again according to the amendment - will be 15% for those with grades below 6, 12% for those with grades between 6 and 8, and 10% for those with grades above 8. This is for the three-year period 2022-2024. For the years 2020 and 2021 with the Covid restrictions, there will be a 30% discount on the rate.

On IRAP, on the other hand, the mechanism for calculating the tax base is similar, while a single rate of 3.9 per cent applies, with a 30 per cent abatement only for 2020 and 2021.

According to the proposal, payment could be made in a single instalment (the first or single instalment to be paid in the period between 1 January and 15 March 2027) or in up to 10 equal monthly instalments. In any case, the total value of the substitute tax on income and additional taxes to be paid for each year covered by the option cannot be less than EUR 1,000.

Among the amendments also returns the one on telemarketing that had been presented to the fiscal decree but was then turned into an agenda. The Lega (League) proposal (first signatory Massimo Garavaglia) aims to extend to the telecommunications sector the ban on telemarketing envisaged for electricity and gas. According to the amendment, the ban on commercial solicitations by telephone would be extended to include sending messages to consumers. In addition, the trader may contact the consumer by telephone, including by means of sending messages, if there has been a request made directly to the trader through the latter's computer interfaces, or if the contact has been made to its electricity and gas customers who have given their specific consent to receive commercial proposals relating to the supply of goods, products or services offered.