ROME (ITALPRESS) – The Council of Ministers, at the proposal of President Giorgia Meloni and Economy and Finance Minister Giancarlo Giorgetti, has approved a decree-law that introduces urgent measures to reopen the terms for adhering to the two-year arrangement with creditors and financial provisions for the management of emergencies. This was announced by Palazzo Chigi in the communiqué released after the BoD.The regulations intervene in order to reopen the deadline, initially set at October 31, 2024, by which subjects applying the tax reliability indexes (ISAs) can adhere to the two-year arrangement with creditors. Specifically, the possibility of adhering to the arrangement, by submitting a special supplementary tax return, will be granted, until December 12, 2024, to taxpayers engaged in business, arts or professions activities who submitted their tax returns by the deadline of October 31, 2024 and, despite having the requirements, did not adhere.Adherence will be possible provided that the supplementary return does not indicate a lower taxable income, lower tax liability or higher credit than those reported in the return submitted by October 31.For the purposes of the tax amnesty regime set forth in Article 2-quater of Decree Law No. 113 of 2024 (which allows taxpayers who have applied ISAs and adhere to the CPB by Oct. 31, 2024, to take advantage of a special amnesty regime for the years still ascertainable, consisting of the application of a substitute tax on income tax and related surcharges and IRAP), adherence to the two-year tax amnesty is understood to have occurred by Oct. 31, 2024. Consequently, these individuals will also be able to adhere to the special tax amnesty regime.In addition, the number of beneficiaries of the so-called “Christmas bonus,” which is additional to the thirteenth month’s salary, is expanded.Finally, the measure allocates 44 million euros to the National Emergencies Fund from the same number of expenditure savings within the autonomous budget of the Prime Minister’s Office.
– Photo Agency Photogram –
(ITALPRESS).
