Superbonus, an extension of the special repentance appears in the decree

MILAN – A new government intervention is looming in the wake of easing the positions of tax debtors, and returning. The law decree it contains the further tightening of the Superbonus – already corrected to save interventions on earthquake-stricken areas – once again expands the “special review of tax violations”, the institution that dates back to the 2023 Budget Law and which allowed, for taxes administered by the Revenue Agency, ” to regularize violations regarding tax declarations relating to the tax period current on 31 December 2021 and previous ones, provided that such declarations have been validly submitted”, recalls the same ADE portal.

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With special repentance, essentially, it is possible to remedy irregularities or omissions with the payment of the tax, interest and penalties reduced to one eighteenth of the minimum, provided that the violations have not already been contested. The amount due can be paid in a single solution or in a maximum of four installments with the application of interest at the rate of 2% per year.

The repentance that had then found space in the conversion law of the “Milleproroghe decree”where the possibility of using the institution had been extended “exclusively with reference to violations concerning validly submitted declarations relating to the tax period in progress on 31 December 2022”.

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With the Superbonus decree, according to the draft of the provision, there is a reopening of the terms which “will allow taxpayers to regularize tax violations other than omitted payments and omitted declarations, even for years prior to 2022”, remarked the president of National Council of Accountants, Elbano de Nuccioreporting how “the regularization of the 2021 and previous years had remained excluded from the Milleproroghe conversion law of last February which extended the special repentance to violations committed in the year 2022”.

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“To remove the anomaly – continued de Nuccio – the National Council promptly took action with the Ministry of Economy”, and it is also positive “the extension of the deadline to May 31stexpiring at the end of the month, for the removal of violations and for the payment of the amount due”.

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edited by the Economics editorial team

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On the same Revenue portal we remind you of the benefits of the institute and which violations can be regularized. In particular, it reads:

Benefits

The relief consists in the payment of fines in the amount of 1/18 of the legally enforceable minimum. In the case of payment in installments, failure to pay, even partially, an installment by the deadline of the next installment entails the loss of the benefit of the deferral and the remaining sums are registered with the application of the ordinary penalty and interest.

For which violations

It is possible to regularize:

• all violations that can be subject to active repentance, pursuant to article 13 of legislative decree 18 December 1997, n. 472, in relation to the 2021 and previous tax periods, provided that the declaration for the relevant tax period has been validly submitted
• irregularities relating to income from foreign sources, the tax on the value of foreign financial assets (IVAFE) and the tax on the value of properties located abroad (IVIE) which are not identifiable with the automated checks of the declarations referred to in article 36-bis of Presidential Decree no. 600 of 1973, even if relating to financial and patrimonial activities established or held outside the territory of the State, despite the violation of the aforementioned monitoring obligations.

It is not possible to heal:

• the irregularities emerging from the automated control of the declarations, definable pursuant to paragraphs 153 to 159 of article 1, law 197/2022, as well as violations of a formal nature, regularizable pursuant to the subsequent paragraphs 166 to 173
• irregularities relating to the monitoring obligations of investments held abroad pursuant to article 4 of the legislative decree of 28 June 1990, n. 167