No to the mortgage on the first home for the taxpayer with dependent children who, after notification of a tax bill or notice of mortgage registration, proposes the amicable payment of the debt with the tax authorities. This is one of the observations contained in the favorable opinion of the Finance Commission of the Chamber on the legislative decree regarding the reorganization of the national collection system. The Senate Finance Committee will express its opinion after the European elections.
The approved opinion therefore asks the government to evaluate the opportunity to “introduce a ban on mortgage registrations for the first home of a family unit, if the taxpayer belonging to a family unit with dependent children, after notification of the files or notice of mortgage registration, proposes the amicable payment of the tax debt or if, after having challenged the securities on which the enforcement claim is based or after having proposed opposition to the enforcement, asks for the dispute to be settled”.
In the same observation, the Commission asks the government to consider “introducing in such cases the widest possibility of paying the debt in installments, without further interest, or, if there is a pending dispute, the possibility of settling the dispute with the payment of a percentage of the credit, without the application of interest or penalties, or legal costs”.
In the opinion, the Commission however asks to clarify that “initiatives against the taxpayer’s assets, as well as recovery actions, are suspended or revoked if a ruling – even if not definitive – favorable to the family unit occurs or has already been published”.
