from confirmation of deadlines to causes of exclusion

There week from 17 to 23 June 2024 was characterized by several novelty.

Protagonist biennial preventive agreement, with the preliminary approval of the decree on 20 June “corrective” by the Council of Ministers.

The confirmations of the changes to the calendar are arriving but also the advance information on the causes of exclusion.

The same decree also intervenes on thecollaborative fulfillmentwhich will also have zero penalties for previous cases.

The week is also marked by a “block”: that of the receipts for the use of the Transition 4.0 tax credit. Clarifications also arrived from the Revenue Agency on the first home bonus for young people under 36 and on the criteria for controls on the 730/2024 model.

News also from INPS, with the payment calendar of thesingle check.

Biennial preventive agreement and collaborative compliance: the innovations of the corrective decree

Last June 20, the Council of Ministers approved, on a preliminary basis, the so-called “corrective decree”.

The provision contains important measures especially relating to the biennial preventive agreement and thecollaborative fulfillment.

On the pact between the tax authorities and VAT numbers, just under a week after thestart of accession proceduresthe first confirmations arrive.

For flat rates, sending data via the LM framework of Income model will start from 15 July 2024.

Moving forward leads to modification of the membership deadline, which will go from 15th to 31st October next. The deadline for the possibility of receiving will therefore also be postponed sending the tax return.

Confirmation also arrives on the possibility of paying the balance and the first tax advance with an increase of 0.40 percent by August 30th.

Confirmations, however, are accompanied by previews. For example those on causes of exclusion.

The subjects who achieved in the previous tax period will be excluded from the agreement income exempt, excluded or not competing with the tax base exceeding 40 percent of the income deriving from the exercise of business, arts and professions.

Also blocked for VAT numbers in the flat rate regime with membership in 2024. The exclusion will also be provided for companies and entities, in the event that operations are carried out in the current year merger, split, contribution.

Also outside are partnerships and associations affected by changes to the corporate structure.

The launch of the tool studied by the government is slow, we will have to wait to see if it will be successful.

The game of improvement of relationship between tax authorities and taxpayers it also passes through collaborative fulfillment. In this case, there are two main innovations:

• L’elimination of sanctions also on the previous tax period, i.e. for the tax periods prior to entry into the regime;
• the elimination of news of crimein the criminal field.

Two changes that aim to incentivize the regime for intervene ex-ante on fiscal risks of taxpayers. Also in this case we will have to wait for the membership numbers, once the changes come into force.

From blocking receipts for Transition 4.0 credits to instructions on the first home bonus under 36

Full of news from theRevenue Agency in the week between 17 and 23 June 2024.

The first concerns the 30-day suspension for payment receipts relating to tax credit compensation 4.0starting from last June 17th.

The delay is linked to the technical times for theprocessing by the GSE, the manager of energy services, of communications already transmitted by companies.

To avoid the rejection of the models, the Financial Administration has blocked the sending, so as to be able to recover the data from the GSE. The freeze is the latest in a series of delays and slowdowns related to the tax credit.

After the introduction of thecommunication obligation of the amounts to the Revenue Agency by companies, the process has undergone one “stop” of a few months, before the adoption of the decree implementing the measure.

The obstacle course is not over, to the detriment of the possibility of companies recovering part of the investments made, with repercussions also on liquidity.

Yes “unlock”instead, the home bonus for young people under 36. With circular number 14 of 18 June, instructions for theobtaining the tax creditfor taxpayers who signed the preliminary sales contract by 31 December 2023 and the deed between 1 January and 29 February 2024.

Another standard document, the provision of 17 June, approved the criteria for identifying the elements of inconsistency in the data of the unique certifications and of tax returns compared to those communicated by external bodies.

Checks will also be carried out in the event of refunds amount exceeding 4,000 euroswith delays in crediting the sums.

From INPS the payment calendar of the single allowance

Among the news “non-tax” that characterized the week there is the publication of the calendar of the next appointments with the credits of the single allowance.

L’INPS announced the accreditation date schedule from July to December 2024in the message dated June 20th.

Payments will arrive, as usual, around the middle of the month.

Below is the summary table with the complete calendar.

Dates must be taken into account when making payments for checks that have not undergone changes compared to the previous month.

For subjects who receive the first month’s payment of the service or amounts subject to adjustment different dates are scheduled.

Meanwhile, for those who haven’t yet updated the ISEE you have until next June 30th to avoid losing the arrears.

The week from 17th to 23rd June was also full of news, waiting for the next one at the end of the month.