Taxes, files and payments: how to “exploit” the fiscal truce


From the extension of payment cards and collection activities to the suspension of foreclosures on wages and pensions, passing through the new payment terms of the Ter Scrap and the Balance and excerpt. In the 322 pages and 266 articles of the Revival decree of the government, published in the official gazette on 19 May, there are numerous provisions on the taxman that should give families and taxpayers some breathing space after the lockdown in recent months.

It will be necessary to understand, however, how to move in this “jungle” of articles, rules and extensions of the terms of all tax obligations that Italians will be called to carry out from here to some time, also to save, where possible, some extra money to put in the family budget.

Let’s go in order. The first measure of the decree concerning the taxation of natural persons is contained in theart. 121 which allows the transformation of tax deductions into a discount on the amount due and into a transferable tax credit. According to what reported byRevenue agency, through this measure, taxpayers, for the years 2020 and 2021, will be able to transform some tax deductions into a discount equal to the maximum amount owed to the supplier or into a tax credit, “with the option of subsequent transfer to other subjects”. The deductions must relate to the expenses incurred for: the recovery of the building stock; energy efficiency; anti-seismic measures; recovery or restoration of the facade of buildings; the installation of photovoltaic systems; installation of charging stations for electric vehicles. Taxpayers will thus be able to opt for a “contribution of the same amount in the form of an advance discount from the supplier” or for “the transformation into a tax credit” which can be transferred to third parties.

Another article that may be useful to taxpayers is 144, concerning the “Remittance in terms and suspension of the payment of the amounts requested following the automated and formal control of the declarations”. The measure relates to errors made at tax declaration towards the tax authorities and which, following automated or formal checks, obliges the taxpayer to return the sums due. “Usually during the declaration – says Ippolito Oranges, accountant – the most common errors concern the non-indication of income tax income or withholding taxes in one of the 6 correct categories or the incorrect indication of deductible or deductible charges“. “The automatic controls specifically concern the payment of taxes, contributions, premiums and reimbursements on the basis of the data produced during the declarations in comparison with those resulting in the Tax Register. This is a leaner measure compared to formal procedures for which, however, the Revenue Agency verifies that the data presented in the declaration coincide with documentation kept by the taxpayer or his tax advisor“.

For these amounts due, according to art. 144 will be considered timely payments due between March 8 and the day before the entry into force of the decree and those relating to the period between the entry into force of the decree and May 31, 2020, if made by September 16, 2020. In this case taxpayers will not have to pay penalties and interest towards the taxman. Furthermore, it will be possible to pay the amounts in 4 equal monthly installments starting from the month of September with expiry on the 16th of each month. The suspension also affects the installments already in progress.

Again with regard to the tax return, art. 147 of the relaunch decree “Increase of the annual limit of credits that can be offset by model F24“provides, for all taxpayers, an increase of up to one million euros in the limit for offsetting tax credits in F24.

Until September 1, 2020, however, according to the provisions of art. 152, i will be suspended foreclosures on salaries and pensions by the Revenue-collection agency. Therefore, the sums that the taxpayer-debtor should have set aside will be released by returning to his full availability.

By the September 30, 2020instead, they must be carried out, as established by art. 154, the tax obligations relating to: Payment folders; executive assessments; Inps debit notices; customs investigations; injunctions and executive assessments of local authorities; tax and non-tax revenue. In addition, until August 31 the “notification of folders and other deeds of collection for the recovery, even enforced, of the debts that expired before the start of the suspension period” will be suspended. Also by the latter date it will be possible to request an installment plan.

Finally, always in art. 154 there are new methods and terms for the payment of the Scrap-Ter he was born in Balance and excerpt. All payments of the fiscal peace measures that were scheduled for 2020 and that have not been made at the relevant deadlines during this period of emergency measures, can be made, without losing the facilities, by the deadline of 10 December 2020.

Really difficult to move between all these measures and articles and, certainly, an overall simplification on taxation would have been more useful to allow a rapid recovery of the economy. Instead, taxpayers will be called on to make a long marathon to pay all there is to pay and, where possible, to be able to save something for the family budget between deductions, bonuses and other measures.

The measures of the relaunch decree will have to be defined in a precise way the executive and procedural modalities of what is contained in the decree, and this could cause a state of uncertainty among taxpayers and numerous difficulties for tax consultants, who in which, in a very short time, will have to understand how to move between the fulfilments that the Italians will be called upon to carry out in the coming months. Indeed, the National Council of Chartered Accountants and Auditors which defines “Emblematic is the way in which not only the terms of forfeiture / prescription of the verification and collection activities of the Offices have been regulated but also the suspension (and now also extension) of the procedural terms. The Relaunch Decree intervenes again on these terms by neglecting the coordination with what has already been set out on the point with the Cura Italia Decree, making the overall picture even more inextricable, with serious prejudice to the taxpayer’s rights, lacking those elementary criteria of certainty on the terms available to taxpayers and tax authorities“.

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