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The government’s idea of wanting to simplify calculations and obligations for those who will join the biennial preventive agreement, anticipated on the pages of Il Sole 24 Ore, finds the full consensus of trade associations and in particular of the employers of small businesses of artisans and traders . The hypothesis of a substitute tax on the differential between the declared income and that resulting from adhesion to the Concordat, in fact, has already been on the table of the Deputy Minister of Economy, Maurizio Leo, for some time, and arises from a request made in recent weeks by Confartigianato , Cna, Casartigiani, Confcommercio and Confesercenti.
The flat tax option
The request submitted to the father of tax reform is to correct the aim of the agreement. The occasion is the corrective decree that Leo aims to bring to the Council of Ministers as early as Monday 10 June, immediately after the electoral round. What artisans and traders are asking for is to evaluate for the Isa subjects who will adhere to the biennial Composition with Creditors, both those who are subject to the Irpef progressivity and the Ires subjects taxed at a rate of 24%, the possibility, on an optional basis, of being able to apply on the differential between the declared income and the “normalized” income of 10, a substitute tax is applicable (Irpef, regional and municipal surtaxes and Ires).
The advantages of a substitute tax
In this way, the trade associations underlined in a letter sent to Leo some time ago, any particularly high requests for higher taxable income would encounter less opposition, guaranteeing greater success to the operation. The substitute tax could be graduated based on the score and the sum requested: the higher the score the lower the rate; on the differential the substitute tax could be graduated in brackets.
The other fixes, light on the losses
Among the corrections to be made, artisans and traders also ask to shine a light on loss management. Starting from the cancellation of the restriction of the minimum amount of 2,000 euros of income and the value of taxable production. In this way, the associations write, the losses accrued following the extraordinary components not considered in the estimate would take on fiscal significance. In any case, even in the presence of the constraint, it must be clarified that the losses are not “burned” and, without prejudice to the constraint of 2,000 euros, they can be reported in compliance with the ordinary rules.
Extraordinary components
Credit losses should also be reviewed. For self-employed people, when determining taxable income, particularly important flat-rate deductions must always be considered, such as, for example, those of hauliers and petrol stations). Deductibility that must be considered from the proposed income.
