News about agreed biennial budget in the corrective decree of the tax reform. For those who choose the historical method for the November deposit, there will be one flat tax on the differential between the income agreed for 2024 and that of 2023, in order to make joining the new measure convenient, on which the government is focusing a lot.
The biennial preventive agreement mainly concerns those who are under the evaluation regime through the synthetic indices of fiscal reliability. Thanks to the new measure, these taxpayers will be able to avoid these checks. For those who have chosen the flat-rate regime, however, the agreement can only be annual.
The news on the biennial preventive agreement
On the evening of June 20th, during a council of ministers, the government approved a corrective decree to the tax reform. Among the contents of the changes there is above all a series of innovations regarding one of the measures on which the executive has focused most in this tax reform: the composition with creditors for VAT numbers. What has been modified is above all the possibility of accessing this measure, but a flat tax is also introduced for some taxpayers.
The first modification of the corrective decree provides the exclusion of flat-rate taxpayers who opted for this type of taxation in 2024. Companies and entities affected in 2024 by mergers, demergers, transfers and partnerships and associations affected by changes to the shareholding structure are also excluded from the composition with creditors.
Another new feature concerns the calculation of the second advance payment due at the end of next November. In fact, those who use the historical method will be able to pay the taxes due to the State by applying a flat tax on the difference between the income agreed for 2024 and that of 2023. The size of the fixed percentage to be paid varies from 15% for most taxpayers, to 12% for flat rates up to 4% for new businesses.
The composition with creditors and the summary indices of fiscal reliability
The preventive agreement is one of the most important measures that the government wanted to introduce in the package tax reforms which he undertook. Part of the changes in the corrective decree go precisely in the direction of encouraging this instrument, to avoid the flop that a lack of support from taxpayers could bring, and the consequent embarrassment for the majority.
The advantages of the composition with creditors are mainly linked to synthetic indices of fiscal reliability, or Isa. Using these parameters, the tax authorities evaluate its taxpayers with income from self-employment or business income. It then assigns them a score which, if it is below 8, identifies them as taxpayers at risk of tax evasion and therefore unreliable.
The composition with creditors, both the biennial and the annual one, allows us to avoid this type of verification and is also open to those taxpayers who in previous years have received a assessment which identified them as unreliable. In total, there are around 2.5 million taxpayers who are in the synthetic tax reliability indices regime, while 1.7 million are those who have joined the flat-rate regime. The government hopes that with the latest changes more professionals and companies will be attracted to the composition with creditors.
