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An amnesty tailored to the pentastellato voter, that is, for Italians with low income and more or less high tax debts. It is the one that yesterday raised the hypothesis of the Deputy Minister of Economy of the M5, Laura Castelli. “I think a scrapping room is needed for the years 2016 to 2019 to give encouragement to taxpayers with innocent arrears. A new balance and elimination could avoid reporting millions of files,” he said. But who could be affected for such a measure and how could it work? We explored the subject with tax expert Gianluca Timpone.
THE ACTUAL SITUATION
“The government would like to focus on the four-year period from 2016 to 2019 because the Agenzia delle Entrate – Riscossione has a warehouse of around 1 billion euros of credits, but of these only 10-15% can be collected because the largest part of it refers to bankrupt or non-homeowners, “observes Timpone. The concept of “innocent late payment concerns – he continues – all those who have declared having to pay taxes and due to their own difficulties have not been able to fulfill their obligations: 90% of the invoices are from people who have declared and have not paid” .
HOW DOES IT WORK
The “balance and penalty” allows not only the cancellation of interest on arrears and penalties for delinquency, but also to reduce the debt with the tax authorities for a participation that can even exceed 80 percent. Scrapping, while canceling interest and penalties, provides for the payment of the amount owed in full in installments or in a lump sum.
THE SCOGLIO DELL’ISEE
The scrapping of 2019 provided for the payment of 16% of the sums owed (84% discount) with Isee up to € 8,500, 20% with Isee from 8,500.01 to € 12,000 and 35% if the indicator remained between 12 thousand and 20 thousand euros. “In this round – Timpone emphasizes – a single discount percentage should be used, but the best model continues to be Tremonti’s in 2002 with a 75% reduction and a procedure open to all, expanding the audience of beneficiaries.” The ISEE, unless the process is extended until the presentation of the 2020 declarations, takes into account the 2019 income, which was not affected by the pandemic and could sanction “up to 60% of the beneficiaries.”
THE STATISTICS
To better understand the concerns of the tax lawyer, just look at the statistics published by the Ministry of Labor a couple of years ago and in relation to 2016. In that period, when Italy was not yet in recession, of more than 4.5 million families that presented the ISEE declaration, some 3.7 million fell below the threshold of 20 thousand euros for a total of close to 11 million people. Clearly, such a choice would eliminate the fiscally troubled middle class.
DEBT”
The middle class that wishes to take advantage of a new “balance and punishment” must necessarily go through a procedure of recognition of the situation of difficulty due to over-indebtedness. “It is necessary to present a claim to the Court through the mediation body created in the College of Lawyers or Public Accountants, which is the person who files the request on behalf of the debtor,” explains Timpone, adding that “they pay 10% of the amount payable with zero penalties and interest. ” Typically, the judge submits approval of the debt relief plan (the so-called “consumer plan”) in 5-6 months.
WHAT CAN BE CONDOMATED
The “balance and statement” includes all taxes on tax invoices: from personal income tax to VAT to Inps and Inail contributions. Fines for violations of the Highway Code are also included if they are collected by the Tax Agency – Collection or if the Municipality has entered into an ad hoc agreement.
THE RATE
The 2019 “balance and statement” provided for five installments for 2021. The Ristori dl allows those who have missed the 2020 installments to pay them before March 1. In 2021 the same guidelines could be followed.
