AND the two-year preventive agreement is at the starting line following the publication of Ministerial Decree 14.6.2024Of approval of the specific methodologyaccording to which the Agency formula to taxpayers of smaller dimensions, who carry out activities in the territory of the State and who are holders of business income, or self-employment deriving from the exercise of arts and professions, a settlement proposal.
The “Your ISA 2024 CPB” software – just released by the Revenue Agency – calculates the proposal for the biennial definition of income he was born in value of net production (relevant for income tax and IRAP purposes), and allows you to declare ISA data and other data specific to the CPB.
By virtue of what has been dictated from article 2, Ministerial Decree 14.6.2024the methodology according to which the Agency formulates the proposed agreement with reference to specific economic activitiestakes into account the economic and market trendsfrom the individual and sectoral profitability deduced from ISAs and the results of their application, as well as the specific limits imposed by legislation on the protection of personal dataand is identified in the technical and methodological note referred to in annex 1where they come from described the different methodological steps which lead to the definition of the CPB proposal.
Starting from the declared income by the taxpayer in the year covered by the declaration (pi 2023), the following steps are envisaged for the definition of the composition proposal:
- measurement of individual elementary reliability indicatorsto and anomaly;
- evaluation of economic results in operational management in the last three tax periodsincluding that which is the subject of the declaration;
- comparison with sectoral reference values;
- criterion basic formulation Irap;
- revaluation with macroeconomic projections for the periods d‘tax 2024 and 2025.
Article 4, Ministerial Decree 14.6.2024, notes that, based on the provisions of the articles 19paragraph 2And 30paragraph 2, Legislative Decree 13/2024without prejudice to the provisions of the articles 21, 22, 32 And 33 of the same Legislative Decree 13/2024in order to the further ones hypothesis of termination or forfeiturethe agreement ceases to produce effects starting from the tax period in which it occurs achieve lower actual incomes or lower actual net production valuesexceeding the percentage expected from those recalled articles 19paragraph 2And 30paragraph 2, Legislative Decree 13/2024with respect to those covered by the agreement itself, in the presence of the following exceptional circumstances:
- calamitous events for which a state of emergency has been declaredpursuant to articles 7paragraph 1, letter c), e 24paragraph 1, Legislative Decree 1/2018;
- other events of an extraordinary nature that have resulted:
- damage to the premises intended for business or self-employment activities, such as to render them totally or partially unusable and no longer suitable for use;
- significant damage to warehouse stocks such as to cause the suspension of the production cycle;
- the inability to access the premises of carrying out the activity;
- the suspension of activitywhere the sole or main customer is a person who, in turn, due to said events, has interrupted the activity;
- liquidation ordinary, forced administrative or judicial liquidation;
- rental of the single company;
- suspension of activity for administrative purposescommunicating it to the Chamber of Commerce, Industry, Crafts and Agriculture;
- suspension of the practice of the professioncommunicating it to the professional association to which they belong or to the social security and welfare institutions or to the competent funds.
Furthermorearticle 5, Ministerial Decree 14.6.2024for the purposes of adapting the proposed agreement relating to the tax period in progress at 31.12.2024, takes into account possible extraordinary events communicated by the taxpayer to promptly determine the proposed settlement.
To this end, the incomes and the value of net production, identified with the methodology approved with the Ministerial Decree of 14 June 2024, relating to the tax period in progress as of 31.12.2024, are reduced as follows:
- to an extent equal to 10% in the presence of extraordinary events which led to the suspension of economic activity for a period of time period between 30 and 60 days;
- to an extent equal to 20% in the presence of extraordinary events that led to the Suspension of economic activity for a period exceeding 60 days and up to 120 days;
- to an extent equal to 30% in the presence of extraordinary events that led to the Suspension of economic activity for a period exceeding 120 days.
The extraordinary events mentioned above are attributable to exceptional situations relating to calamitous eventsfor which a state of emergency has been declared, and to other events of an extraordinary nature, which occurred in the tax period current at 31.12.2024 and, in any case, in date prior to joining the agreement.
It is important to highlight that article 7, Ministerial Decree 14.6.2024, in order to guarantee the gradual achievement of a level corresponding to full reliability at the end of the two-year period covered by the agreement, provides that the proposal for the tax period in progress as of 31.12.2024 (both for business and self-employment income, and also for IRAP purposes), take into account those declared for the tax period in progress as of 31.12.2023 and, to the extent of 50% of the highest income identified with the methodology set out in Annex 1, Ministerial Decree 14.6.2024.
