As part of the tax reform work, the active repentance: the news on Sanctions reduction mechanism they arrive with the Legislative Decree number 87 of 2024 and will be applicable from next September 1st.
The legal accumulation and the rules for calculating the amounts due are aligned with others innovations which always derive from tax system review works.
Voluntary repentance with legal cumulation: the new features of the sanctions decree
Il active repentance consists in the possibility of spontaneously complying with the law by applying fines reduced to a maximum of one tenth of the minimumbased on the time elapsed since the violation and a number of conditions to consider.
With the new legislative decree number 87 published in the Official Journal on 29 June, this favorable way to heal omissions, irregularities and missed payments meets that of the legal accumulationwhich allows you to apply a single and reduced penalty instead of the material sum of the sanctions relating to the individual violations and which is similarly renewed by the decree which modifies the sanctioning system.
Currently and until next September 1st the two roads remain separate.
Article 13 of Legislative Decree number 472 of 18 December 1997 is integrated with the following passage which refers to the legislation of legal accumulation:
“2 -bis. If the penalty is calculated pursuant to Article 12, the percentage of reduction is determined in relation to the first violation. The single penalty on which to apply the percentage of reduction can also be calculated using the procedures made available by the Revenue Agency. If the regularization occurs after the occurrence of the events indicated in paragraph 1, letters b-ter), b-quater) and b-quinquies), the percentages of reduction contemplated therein shall apply.”
Voluntary repentance, the new sanctions decree comes into force on 1 September
In addition to providing for theentry of the legal cumulation In the mechanism of voluntary disclosureil decree implementing the tax reform also reviews the rules for calculating the reduction of sanctions depending on the conditions and when you comply.
Currently and until next September 1st the legislation provides for the provisions summarised in the table.
Voluntary repentance 2024: percentage table with reduction of sanctions pursuant to article 13 of Legislative Decree 472/1997
| Type of voluntary disclosure | Time limit | Applicable Sanction |
|---|---|---|
| Short repentance | In 30 days | 1/10 of the minimum (3.00 percent) |
| Long repentance | From the 31st to the 90th day after expiry** | 1/9 of the minimum (3.33 percent) |
| Long or annual repentance | For taxes resulting from the income tax return from the 91st day until the deadline for submitting the declaration relating to the year in which the violation was committed | 1/8 of the minimum (3.75 percent) |
| Repentance beyond the year | By the deadline for submitting the declaration for the following year | 1/7 of the minimum (4.29 percent) |
| Repentance after two years | After two years from the omission or error | 1/6 of the minimum (5 percent) |
| Post-contest remorse | After the Revenue Offices challenged the errors | 1/5 of the minimum (6 percent) |
The changes affect, first of all, the repentance beyond the year: in the new formulation the sanctions are reduced to a seventh of the minimum if the regularization of errors and omissions occurs later, and no longer within, “the deadline for submitting the declaration relating to the year following the one in which it was the violation was committed or, when no periodic declaration is required, more than one year after the omission or error”.
The rules of the active repentancethen, they also integrate with the innovations of the reform on Taxpayer Statute and on theverification.
The reduction of sanctions to a sixth of the minimum applies when regularization occurs after the communication of the draft deed foreseen in the context of the principle of adversarial proceedingsnot preceded by a report of findings, without an application for assessment with adhesion having been submitted.
The amounts due are reduced up to one fifth of the minimumif the regularization of errors and omissions, even if they affect the determination or payment of the tax, is achieved after the violation has been discovered without having sent a communication of adhesion to the minutes and, in any case, before the communication of the draft act.
Furthermore, a new reduction hypothesis to a quarter of the minimum if the regularization occurs after the communication of the draft document relating to the violation foundwithout it having been presented request for assessment with adhesion.
Finally, it is eliminated discount of a tenth of the minimum in case of failure to submit periodic declaration prescribed in the matter of value added tax, if this is presented with a delay of no more than thirty days.
The new rules, in any case, will apply starting from next September 1st and are not retroactive.
