The biennial composition with creditors for the two-year period 2025-26 is underway. It is available on the Revenue Agency website The software ‘Your Isa 2025 CPB’ to calculate its synthetic reliability index (ISA) and access the proposal for the biennial composition with creditors (CPB) for the years 2025 and 2026. The Revenue Agency has known it in a note. This year the membership can be formalized together with the declaration or alternatively in via ‘Autonoma’, that is, by sending the CPB model together with the only frontispiece of income 2025.
Taxpayers who last year prevalently carried out one of the economic activities of the agriculture sector, manufactures, services, professional activities and trade for which the ISAs and who do not already have an ongoing adhesion for the first two years (2024-2025) can join the agreed of 2025-2026. As required by the provision of last April 24, he recalls the note of the Revenue Agency, The adhesion for the two-year period 2025-2026 can be transmitted jointly to the tax return and the ISA models, or independently. In the latter case, the taxpayer will be able to transmit the CPB model together with the 2025 income frontispiece, through the same channel of the annual declaration, within the deadline set for adherence to the arrangement. For this purpose, the ‘CPB communication’ box ‘was inserted in the income front page, to be completed only in the event of an autonomous transmission.