Between causes of exclusion of the applicability of the indexes ISA indicated no longer include drops in turnover linked to the Covid emergency, which evidently no longer represent impediments considered legitimate for the 2023 tax year.
Each year, specific reasons may be foreseen, admitted by decree from the Minister of Economy and Finance. Well, this year the pandemic no longer appears.
The instructions of ISA 2024 models refer exclusively to ordinary causes of exclusion. These are 14 reasons, also confirmed in the instructions of the SC 2024 Income model.
THE codes of exclusion deemed valid they are therefore the following:
- taxpayers who started the business during the tax period;
- taxpayers who have ceased business during the tax period;
- taxpayers who declare income or compensation of an amount exceeding the limit established by the decree approving or revising the relevant ISA;
- taxpayers who are not in normal business conditions;
- taxpayers who take advantage of the preferential flat-rate regime, the advantageous tax regime for youth entrepreneurship and mobile workers;
- taxpayers who carry out two or more business activities, not falling within the same ISA, if the amount of declared revenues exceeds 30 percent of the total amount;
- taxpayers with an income category different from that for which the ISA was approved and, therefore, from that provided for in the data framework;
- accounting contained in the ISA model approved for the activity carried out;
- Non-commercial third sector entities that opt for the flat-rate determination of income;
- voluntary organizations and social promotion associations that apply the flat rate regime;
- social enterprises, cooperative companies, consortium companies and consortia that operate exclusively in favor of member or associated businesses and cooperative companies set up by non-entrepreneurial users that operate exclusively in favor of the users themselves;
- subjects who carry out, in any form of cooperative society, the activities of “Transport by taxi” and “Transport by rental of garage cars with driver”;
- port pilots’ corporations carrying out the activities referred to in ISA DG77U;
- subjects carrying out business, artistic or professional activities participating in a VAT group.
In addition to the cases identified in paragraph 6 of article 9-bis of decree 50/2017 (start and cessation of activity, period of non-normal performance of the activity), the indices are not applicable for taxpayers:
- who have declared revenues or compensation exceeding 5 million 164 thousand 569 euros;
- who apply flat-rate schemes;
- who carry out two or more business activities, and the revenues from the main activities exceed 30% of the total;
- cooperative companies, consortium companies and consortia that operate exclusively in favor of member or associated businesses, and cooperatives made up of non-entrepreneurial users that operate exclusively in favor of the users themselves;
- subjects who carry out business, artistic or professional activities participating in a VAT group.
For ISA taxpayers dealing with the 2024 tax return, we also highlight the review of 88 Synthetic Reliability Indices applicable for the 2023 tax period.
THE sectors involved are the following: agriculture (2 indices), commerce (31), professional activities (18), service area (24) and manufacturing (15). Let’s see the details.
