Concordato, Revenue Circular: how those with VAT numbers can adhere

The race to adhere to the concordato preventivo for the two-year period 2025-2026 gets into full swing. After the amendments of the corrective decree (Legislative Decree 81/2025) come the instructions of the Revenue with the circular 9/E/2025 signed by the director Vincenzo Carbone. A circular consisting of a general part and an updated collection of the main Faq published on the subject.

Among the new features illustrated by the circular are the caps on income increases provided for precisely by the corrective decree to try to push adherence to the 2025-2026 version of the arrangement. As the circular recalls, the limits are set according to the level of reliability achieved by the subject in the tax period preceding the one to which the proposal refers. This is the

These thresholds do not apply if the agreed income proposal is lower than the sectoral reference values resulting from the application of the processing methodology. The same rules also apply for establishing the value of production for the IRAP to be paid (for those VAT numbers that are still subject).

As pointed out by the Revenue in the accompanying communiqué, the adhesion can be transmitted jointly with the income declaration and the Isa models, by 30 September 2025, or in autonomous way. In the case of autonomous adhesion, the taxpayer will be able to send the Cpb form together with only the front page of the 2025 income declaration, using the same telematic channel as the annual declaration, within the deadline set for adhesion. The deadline for accepting the Cpb proposal, originally set for 31 July, was moved to30 September 2025 by the Corrective Decree.