Il D.Lgs. 13/2024 introduced the “agreed biennial budget”. This institute aims to encourage the spontaneous fulfillment of declarative obligations and is aimed at smaller taxpayerswhether they are holders of business income and self-employment deriving from the exercise of arts and professions resident in the territory of the State.
In the context of taxpayers subject to ISAthe possibility of accessing the biennial agreement will interest customers who, with reference to the tax period preceding the one to which the proposal refers:
- non ha tax debts;
- or, in compliance with the terms of the law, has extinguished debts with a total amount equal to or greater than 5,000 euros for taxes administered by the Revenue Agency, including interest and penalties, or for social security contributions definitively ascertained with an irrevocable sentence or with tax deeds no longer subject to appeal. The debts covered do not count towards the aforementioned limit suspension or installment measures until the related benefits expire according to the specific applicable provisions.
It should be underlined that the legislation in question also contemplates some reasons for exclusionwhose subjective scope is expanded by draft corrective legislative decreeapproved by the Council of Ministers in preliminary examination on 20.6.2024, which included:
- having achieved, with reference to the tax period preceding the one to which the proposal refers, income or shares of income, however denominated, in whole or in part, exempt, excluded or not contributing to the taxable base, in excess of 40% of income deriving from the exercise of business or arts and professions;
- membership, for the first tax period covered by the agreement, to flat-rate scheme;
- having carried out, in first year to which the proposed agreement refers, operations merger, split, contribution or changes to the corporate structure by partnerships or artistic or professional associations.
Likewise, within the flat rate taxpayersthe possibility of accessing the two-year agreement will be of interest to customers who have non ha tax debts, or has extinguished debts with a total amount equal to or greater than 5,000 euros for taxes administered by the Revenue Agency, including interest and penalties, or for social security contributions definitively ascertained with an irrevocable sentence or with tax deeds no longer subject to appeal. They don’t compete to the aforementioned limit, the debts subject to suspension or installment measures until the related benefits expire, according to the specific applicable provisions.
They remain excluded from the procedure of agreed biennale, taxpayers who have started the activity in the previous tax period to what the proposal refers to.
The quoted draft corrective legislative decreeapproved by the Council of Ministers in preliminary examination on 20.6.2024, then provides that in self-employed income proposed in the biennial agreement, the fees received as a result of transfer of customers or intangible elements, attributable to the artistic or professional activity.
Furthermore, the same provision establishes that the proposed business income the taxpayer is identified without consider the values relative to credit losses.
Finally, it should be highlighted that the D.M. 14.6.2024 has approved the technical and methodological note on the basis of which the Revenue Agency formulates the proposal for the settlement.
This methodology, prepared with reference to specific economic activitiestakes into account economic and market trends, individual profitability and sectoral data that can be deduced from the ISA and the results of their application, as well as the specific limits imposed by the legislation on the protection of personal data.
As provided for by theArticle 4, Ministerial Decree 14.6.2024the agreement ceases to produce effects for those taxpayers who implement it lower actual incomes or lower actual net production valuesexceeding the percentage measure foreseen by the Articles 19, paragraph 2e 30, comma 2, D.Lgs. 13/2024with respect to those covered by the agreement itself, in the presence of specific exceptional circumstances.
Furthermore, theArticle 5, Ministerial Decree 14.6.2024, provides that the Revenue Agency, for the purposes of adapting the composition proposal relating to the tax period current at 12.31.2024takes into account possible extraordinary events reported by the taxpayer to determine how the proposal for the settlement is on time.
