The most controversial rules, such as the amnesty, the return of assets hidden abroad and the cleanup on tax crimes have remained out of the manoeuvre. But the “fiscal truce” that the government has included in the budget law resembles a package of amnesties for taxpayers who in recent years – out of necessity or cunning – have evaded their obligations with the tax authorities.
According to the opposition, some measures envisaged in the draft of the budget “help tax evaders”, while the executive rejects the accusations, explaining that it wants to review the relationship between Italians and the tax administration in a less punitive way, trying to meet those who do struggles to pay taxes because it is in a difficult condition due to the economic crisis.
Lawyers and accountants who have seen the draft claim to have identified a dozen rules made available to taxpayers to regularize their position. They range from the cancellation of uncollectible files under one thousand euros to the zeroing of penalties and interest for those with higher amounts. Then there are the reductions in payments and deferments for tax violations, or the scrutiny of pending disputes. And again: the amnesty of errors in tax returns by paying a lump sum of 200 euros and the emergence of crypto assets.
Other measures criticized are the ceiling on cash which from 1 January goes from one thousand and five thousand euros, as well as the suspension of fines for traders and professionals who do not accept micro-payments with the POS. Furthermore, the increase in the Flat Tax from 65 at 85,000 euros and the flat tax on incremental income below 40,000 euros could turn out to be interventions in favor of the crafty, i.e. those VAT numbers who are willing to hide a portion of their income to take advantage of the 15% rate .
Finally, the measure includes the facilitated taxation of 5% on tips for waiters, bartenders and restaurant and hotel staff. A facilitation that instead of bringing out the black risks producing the opposite effect. Also because there’s a big difference between the “saucer” on the bar counter with the coins that are often the rest of the coffee, and the generous tips that go around in four and five star hotels.
Purchases with cards: sanctions cancelled
Stop fines for traders and professionals who do not accept card or debit card payments. The maneuver eliminates the penalties for those who do not allow payments under 30 euros with the Pos. The current law provides for a fine of 30 euros plus 4% of the value of the refused transaction. Tobacconists for the sale of cigarettes and revenue stamps had recently been excluded from the obligation. A decree will be needed to reorder the sanction system, ensuring “the economy of the transactions in relation to the costs”. In the tax package there are also some news on tax disputes. If the proceeding is stopped in the first instance and the Revenue Agency has won, it can be resolved with the payment of 90% of the value of the dispute. If, on the other hand, the agency succumbs, it is resolved by paying 40%, 15% in the second degree and 5% if the deed is pending in the Supreme Court and the taxman has always lost
Here comes the amnesty on cryptocurrencies
The regularization of the formal errors in the Irpef, Iva and Irap declarations committed up to 31 October has arrived. To get the clean slate, it will be enough to pay 200 euros for each reference tax period. The payment is fixed in two installments of 100 euros on 31 March 2023 and 2024, respectively. However, it will not be possible to settle assets and assets abroad.
A new edition of the voluntary disclosure ultimately did not enter the budget law, however the amnesty on cryptocurrencies held as of December 31, 2021 and not declared did find its place. Emergence is envisaged with the payment of 0.5% for each year – which applies to penalties and interest – and a tax of 3.5% on the value of the assets. In addition, the two per thousand stamp duty must be applied. Furthermore, the capital gain on crypto assets is subject to a 26% substitute tax.
Deeds up to 1000 euros: stop the collection
he most important measure of the “fiscal truce” wanted by the center-right government is the removal of the files entrusted to the collection from 2000 to 2015 for an amount of less than a thousand euros. These so-called “uncollectible” deeds are canceled automatically, without the taxpayer having to present or pay anything. For folders of higher amounts it will be necessary to pay the entire tax, but without penalties and interest and paying the debt in installments over five years. For the sums referring to amicable notices or linked to the repentance of tax violations (ie the reports of the Revenue Agency on the checks carried out) a reduction of the sanction and a deferment of payments is envisaged. The first, according to the draft, is brought to one eighteenth of the sanctions envisaged. The amounts, on the other hand, can also be paid in quarterly installments (maximum 20) over five years
Cash: from January the ceiling rises to 5,000 euros
First announced in the Quater Aid decree and then moved to the budget law, here is the new threshold for cash payments. The financial law raises the cash ceiling starting from 1 January 2023 from one thousand to 5 thousand euros, after the limit granted this year was two thousand euros. “We have decided to parameterize it to the European average,” said Prime Minister Giorgia Meloni, recalling that the first proposal – from the League – envisaged bringing the threshold even to 10 thousand euros. In other countries, the law provides for a ceiling of 500 euros in Greece, one thousand euros in Spain, France and Sweden. In Belgium and Portugal the limit is 3,000 euros, slightly higher in Denmark (3,300), while the highest thresholds are recorded in Slovakia and Slovenia (5,000), Latvia (7,200) and Croatia (15,000). In Austria, Germany, Holland and Finland there are no limits.