The rich will have to pay more: here are the figures, what a crazy blow.
Everything changes regarding theSynthetic Index of Fiscal Reliability and the new rules are announced by the Revenue Agency, through a provision of the Director of the Agency dated 22 April 2024. The ISA is the instrument through which it is provided to professionals and businesses transparent feedback on the level of fiscal reliability that characterizes them.
In fact, are based on structural and accounting information declared by the professionals themselves in different tax periods and allow them to evaluate their position independently. The reliability scale is expressed with a value ranging from 1 to 10 and, for those who are particularly reliable, a reward benefit is provided.
Depending on the value you reach, therefore, you can be included or excluded from specific benefits, or you may be subjected to some kind of inspection by the Revenue Agency. The objective of these ISAs is to promote the fulfillment of tax obligations in an autonomous and spontaneous way.
With the provision of 22 April, however, Something is changed: here is all the news in the case and what you need to know if you are a professional or have a business, especially if you have a score of at least 8.
ISA scores, today everything changes: the news
The first news concerns who has an ISA of at least 9 relating to the 2023 tax period which, according to the new rules, can benefit from an exemption from the compliance visa for the compensation of credits. In the event that an ISA of 8 is reduced, however, the threshold for which this exemption is provided drops to 50 thousand euros; in the case of IRAP and direct taxes, however, it is 20 thousand euros.
Same rules regarding being exempt from affixing the conformity stamp on the VAT credit refund request. The limit is 90 thousand euros with an ISA of 9 and 50 thousand euros for an ISA less than 9 but at least 8.
News about shell companies
As regards the sanctioning regulations for shell or non-operating companies, this does not apply in cases of ISA at least equal to 9. With a score of 8.5, however, one is exempt from income assessments based on simple and , if the ISA is 8, the assessment activity has a time limit of one year.
