VAT numbers, amnesty for those who opt for an arrangement with creditors

Parliament is again pressing the government to reopen the terms of the special amnesty for past years. The amnesty had been introduced last year to push for adherence to the two-year agreement in advance and which allowed only those Isa subjects who had accepted the two-year agreement with the tax authorities to close the accounts with the past, in particular with the tax years from 2018 to 2022, with payment of up to a maximum of €1,000 per annum to be paid by 31 March.

The idea, included among the comments with which the Finance Committee of the Chamber of Deputies gave the green light to the opinion (rapporteur Mariangela Matera of Fratelli d'Italia) corrective decree of the concordato, is precisely to provide, also for those who will enter into the arrangement with creditors for the two-year period 2025-2026, the possibility of being able to access the special amnesty for previous years and, at the same time, toextend the effects of the amnesty also to the tax year 2023. The latter request had already been made last year, but was then discarded by the government since the 2023 tax year was still open at the time of the submission of the application for the arrangement.

For the two-year preventive agreement with the tax authorities, that of the special reprieve is not the only request for action formulated by the Chambers. Among the observations, which are intended to be accepted by the Mef, are at least three others. Firstly, the need to simplify the approval procedure of the methodology for the agreement proposal formulated by the Revenue. In this case, they write, the opinion of the Garante per la protezione dei dati personali must be requested only in cases where substantial changes are made to the calculation methodology that has already been positively assessed by the same guarantor. Basically, without any changes, the previous year's privacy ok applies.

On a more practical and less procedural level, it would then be appropriate to provide that if the taxpayer regularises his position with the settlement of a reconciliation notice, making payment of the sums due within 60 days of the notice received by the offices, the same taxpayer does not forfeit his right to the two-year prior arrangement.

The third change to be made to the new decree of the concordato, which will not be definitively approved in the Cdm until next week, concerns the possibility of being able to adjust the income agreed with the Inland Revenue Agency by also using the maxideduction of 120% (130% in the case of fragile new hires) for new hires. This possibility was denied last year with the first edition of the concordat precisely while the same budget manoeuvre for 2025, approved at the end of 2024, extended the maxideduction for the three-year period 2025-2027.