On 20 June last, the Council of Ministers examined, but only preliminarily, the corrective decree containing several changes to the Legislative Decree number 13 of 2024.
The main ones noveltynet of any surprises that will arrive with the final text are the following:
- payment by August 30 with an increase of 0.40 percent;
- sending the Income model postponed to October 31;
- the introduction of new causes of exclusion.
Composition with creditors 2024: the news slows down the work
The declarative campaignhowever, has been around for some time now and as a consequence of this regulatory stalemate several software houses, which had already announced specific updates to their management software for days aimed at codifying the obligations connected to the compliance institute with the related costs, have not yet provided even one beta version of these applications.
Even the smallest studios will never be able to effectively manage the dozens of practices in the pipeline with the Revenue Agency software which, although functional to the individual case, does not have the characteristics to manage with effective automatisms the need for a tax studyregardless of its size.
This is already an aspect not to be underestimatedbut even more worrying is the little time available for them case assessments by taxpayers and professionals from the publication of the announced decree until October, also considering the imminence of the summer holidays.
Despite the Legislative Decree number 13 of 2024 is in force ei MEF decrees relating to the methods of application have been published in mid-Junewe remain in a phase of collective waiting.
Some category association acronyms have or are preparing appendices to professional price lists in relation to the specific commitments arising from this new institution.
The customer information circulars they are being prepared: even though we know that something will be changed, time is running out.
In the meantime we await the publication of the corrective decree in the Official Journal for the effectiveness of which the convocation of the Council of Ministers that it definitively approves the measure after the parliamentary passage, which may not be as quick as it seems.
Let’s say that if all this comes to fruition within the summer suspension of works both of the Government and of the Parliament, but also of taxpayers and professionals, perhaps we will have formally avoided the problems linked to the application of the Taxpayer Statutebut not the question of a truly minimal amount of time available to explain the peculiarities of the standard in its latest version with due attention to the customer.
Composition with creditors 2024 between news and changes: the wait affects the potential success
The risk is that at least for 2024 the novelty prove to be a flop at least for subjects in the ordinary-simplified tax regime who, having not been able to assimilate the rule with due tranquility, do not feel like risking committing themselves for a two-year period.
The case of the subjects in the flat rate regime who, being able to opt for just one year, can “to risk” more lightly by proceeding with membership.
The point is that, as emerges from the comments between insiders and from courses and conferences on the topic, to date a good part of the professionals themselves have not fully understood the scope and facets of the instrument.
If who has to guide the audience of taxpayers in the choice, to avoid risks deriving from the lack of knowledge due to the little time available, ne advises against joininginvoking its application uncertainty and reduced appeal, the repetition of a failure as for the Tremonti version it’s around the corner.
The solution could be to grant everyone that extra month previously lost which would allow the Presentation of the Income model with membership by November 30th.
This is a solution that is likely not appreciated by the Ministry of Finance but it is also the only one that would allow professionals to provide a more careful consultancy to the individual taxpayer who will be able to make a conscious choice having had the right time to weigh the pros and cons of the preventive agreement with knowledge tools provided by your reference professional.
