Countdown to adhere to the two -year composition with creditors: the tax administration is in fact sending letters in these days on the tax drawers of the VAT matches potentially interested in the two -year agreement with the tax authorities that they can join by Tuesday 30 September by protecting from the checks.
The request for the taxman will be higher for taxpayers who have less tax reliability (the Isa indices) and in any case there is a “special repentance”. Last year, the flat -rate were also admitted to the measure which are now no longer understood. Also excluded those who accepted the proposal for the two-year period 2024-2025 and those who have revenues over 5 million 164,569 euros.
For the two-year period 2025-2026, recalled the Revenue Agency, the “double track” is worth communicating the choice: this year the membership can in fact be formalized together with the declaration or alternatively “autonomous” and that is by sending the CPB model together with the only income front page 2025.
More in detail, as required by the provision of 24 April last, adhesion for the two-year period 2025-2026 can be transmitted together with the tax return and the ISA models, by 30 September 2025, or autonomously.
For the two-year period 2025-2026, taxpayers who in 2024 carried out, prevalently, one of the economic activities of the agriculture sector, manufactures, services, professional activities and trade for which the ISAs and who have not already joined for the first two years (2024-2025), can adhere to the arrangement.
According to the deputy minister to the economy, Maurizio Leo: “From the biennial composition with creditors, we obtained 1.6 billion euros and in a blow 190 thousand subjects came out of the submerged, with which we can now work” and followed “a phase 2.0 of the arrangement with which we have paved even more the way to make the companies adhere, and in this way they will be quiet and they will not have the nightmare of the taxes”.
Meanwhile, the terms and methods for communicating the choice of repentance have been defined, with reference to one or more years from 2019 to 2023. In particular, the option for repentance must be exercised by paying, between January 1 and March 15, 2026, the entire amount in a single solution or, alternatively, the first installment.
For the new repentance, those who in the tax period 2024 have applied the ISA and who adhere, within the terms of the law (30 September 2025), to the composition with creditors for the two-year period 2025-2026 can opt for the new repentance.
The option can be exercised for single annuality from 2019 to 2023; Even those who in the year affected by repentance have achieved both business and self -employment income can access the facility if they exercise the option for both income categories.
Also by Tuesday 30, the pre -filled tax return must also be sent. Also this year, those who present the 730 with the Agency’s application can choose, as an alternative to traditional mode, simplified compilation. In this case, it is not necessary to know the fields of the declaration or the codes to be indicated: in fact the system automatically inserts the data.