Preventive agreement, the latest government favor for the self-employed: huge discount on taxes to be paid. Also for probable tax evaders - World Online News
Very low rates, from 10 to 15%, which guarantee tax discounts up to more than 70% of the higher taxes theoretically due. It is the latest gift that the government, in an attempt to make the‘otherwise repellant biennial preventive agreement between tax and VAT numbershas decided to offer self-employed workers and professionals willing to adhere to the measure desired by the Deputy Minister of Economy Maurizio Leo. In defiance once again of thetax equity, since workers are obviously excluded from those benefits employees called to pay the normal rates IRPEF. The rumors from the past few weeks are confirmed by the final text of the second corrective decree of the provisions on the concordat, which was published in the Official Journal only on 5 August, 10 days after the Council of Ministers approved it on 26 July. Which grants a “optional substitute taxation” on the difference between the income declared the previous year and the one agreed with the tax authorities.
The possibility of reaching an agreement with theRevenue Agency on the presumed income and therefore on the taxes to be paid is valid for 2.7 million of VAT numbers subject to the synthetic indices of fiscal reliability – 56% of which have a vote lower than 8that is, it is considered probable tax evader – and about 1.8 million of flat-rate taxpayers, i.e. self-employed workers with incomes up to 85 thousand euros who have opted for the 15% flat tax (for them the agreement will only be valid for 2024 incomes). first implementing decree of the institute introduced by the tax delegation did not provide for the application of reduced rates. The same goes for the first corrective decree, dated June 20. But everything changed after the Revenue Agency made available to the accountants and their customers software for the calculation of the proposal, which is built with the aim of to bring the taxpayer, at the end of the agreement, to a level of full fiscal reliability. The result is that those who have declared very little up to now have been faced with a very demanding higher income: even several tens of thousands of euros more. Why accept, given that the threat of being subjected to checks in case of refusal it is not very credible with the Agency severely understaffed?
The fear of flop – Under those conditions, the percentages of adhesion to the measure were expected to be very low. A bad figure for Leo, who for over a year has described the agreement as the maximum expression of the “tax friend” dear to the centre-right. And above all a significant problem in view of the next Budget Lawwhich must be financed without resorting to the extra deficit in order to comply with the new Stability Pact. It is at that point that the government decided to collect theassist launched by the majority parliamentarians in the opinions of the Finance Committees on the decree and to satisfy the representatives of traders and artisans (and of the accountants themselves) by granting a “optional substitute taxation” on the difference between the income declared the previous year and the one agreed with the tax authorities. According to the final text just entered into force, therefore, Isa taxpayers will be able to choose to pay on that amount not the progressive Irpef rates, or theIres at 24% if it is a capital company, but only 10% if they are considered virtuous, that is, they have an ISA grade higher than 8, the 12% if they have a score between 6 and 8 and the 15% if they don’t reach 6. Categories, the last two, which include professionals and individual entrepreneurs that the tax authorities consider unreliable. As for flat-rate taxpayers, instead of the 15% they already enjoy, they will get a rate of 10% that drops to 3% if they are start-ups.
The huge discounts – The final billin this way, is greatly reduced. Making it more advantageous to sign the agreement, which brings with it the exclusion from some types of investigations and (for Isa taxpayers) the benefits already granted to those with tax reports of 8. The sun 24 hours has calculated that a professional with a very high ISA score (9.9), therefore already compliant with tax obligations on paper, will obtain a potential saving of 76.7%, and a sole proprietorship with a score of 7.8 – below sufficiency – and a large difference between the income declared in 2023 and the Revenue Agency’s proposal will pay 70.7% less compared to what he would have had to pay based on the Irpef rates. A nice favor for those who have probably defrauded the treasury so far by contributing to the mountain of black, equal in 2021 to 83.6 billion of which 30 were evaded from taxes by self-employed workers. Which – according to the latest Report on tax and social security evasion – they keep for themselves just under 70% of the tax they should have paid.
