The agreed biennial budget will leave with it discountin an attempt to make the tax proposal attractive to the VAT numbers potentially involved. In fact, when fully operational higher taxes to be paid to sign the agreement with the Revenue are expected to be challenging for the self-employed who at the moment, according to the tax loyalty “report cards” (the Isa indices), are likely tax evaders. Which are the majority. To see the first ones numbers we still have to wait a few days: the time needed for software houses to integrate the ad hoc programmade available by Sogei on Saturday, with those in use in the studios accountants. But the decree of the Ministry of Economy on methodology of income calculation that will be proposed by the financial administration to 2.7 million VAT numbers subject to ISAs confirms the ambitious objective – announced by the deputy minister Maurizio Leo – to bring those who join the full reliability. That is to say that by 31 December 2025, the end of the two-year period covered by the agreement, it will have to reach an Isa score equal to 10although partially “correct”.
The mission appears challenging, experts note. To understand this, some data is enough: at the moment only 44% of those self-employed it reaches 8, i.e. sufficiency. And the distance between those above 8 and those below it is abysmal, with the former declaring average incomes equal to 78,142 euros and the seconds just above i 22 thousandThe 71% less. In short, to get them to 10 they will need to agree to bid tens of thousands of euros of greater income for Irpef and Irap purposes, in exchange for exclusion from investigations based on presumptions of doctors and others benefits already recognized to virtuous Isa taxpayers. Anyone who answers “no, thanks” will be placed in selective lists of taxpayers to be subjected to checks, a threat which however could be perceived as not very credible considering that at the moment the checks affect an infinitesimal percentage of VAT numbers. It’s all here wager of the government, which he hopes to obtain from the measure desired by Leo resources with which to continue on the road to reduction of rates Irpef offering some savings even to those who earn over 50 thousand euros.
To make the jump less traumatic and try to avoid the flop of the Berlusconi agreement of twenty years ago, the decree published on Saturday in the Official Journal therefore provides that for the first year of application, account will be taken of only for 50% of the increased income identified based on the criteria described in the technical note of the measure. The first advance paymentaccording to the drafts of corrective decree expected in CDM on June 20th, it will then be made a little more palatable through the application of a flat tax on the differential between the amount proposed to join the agreement and the income declared the year before. Two temporary advantages on which the success of the operation seems to be entirely dependent, net of possible revisions during construction that extend them to the second year.
Returning to the calculation methodology, to define the proposal the financial administration is expected to take into account the income declared in 2023 and the economic results of the last three years, the distance of the individuals elementary indicators of reliability (from the number of employees to the expenses incurred for the characteristic activity) from those necessary to achieve the highest score, of the minimum profitability level of the sector. If the resulting income is less than the estimated minimum expenditure for the employee employee, the proposal is adjusted upwards to that level. The final step is a re-evaluation based on the latest macroeconomic projections Of Bank of Italyless optimistic than those of the government and Istat: the GDP estimate foresees growth of 0.6% this year and 1% in 2025. The taxpayer will then be able to ask for a discount on income and value of production in the event of “extraordinary events” which during 2024 lead to a suspension of activity for more than 30 days.
As is known, the agreement will be withdrawn only because it is discovered HIDE incomes for an amount exceeding 30% of those declared or in the event that the business collapses and earnings drop by over 50% compared to those covered by the agreement due to exceptional circumstances. The ministerial decree limits them to calamitous eventsdamage to the premises that make them unusablesignificant damage to stocks of warehouse, inability to access the operating premises, suspension of activity due to stoppage of the main customer, liquidationsuspension of the activity or practice of the profession.
All this applies only to ISA taxpayers: the corrective decree that will be passed this week will formalize the postponement to mid-July of the tailor-made software for the 1.7 million flat rates – VAT numbers that have a flat tax of 15% – which will only be able to join the agreement for one year. For everyone, the deadline for joining will be postponed to 31 October, which will also become the final date for the electronic transmission of the Income and IRAP forms.
