Pay back for scrapping ter. There is time until Monday 7 March, thanks to the rule of tolerance days, to settle the bill of the installment due on Monday 28 February, as recalled in a statement from the Revenue-Collection agency. An appointment that concerns the 718 thousand taxpayers still remaining on the fiscal peace train (in the overall figure there are also those affected by the other “leg” of the fiscal peace: the balance and excerpt) but the Parliament looks at over half a million (43% of the total), which in technical jargon have “lapsed” because they have skipped or have paid only part of the amounts due for 2020 and 2021. Taxpayers who are now already seeing their adherence to the definition revoked by the public collection agent facilitated and thus find themselves in the situation of going through an amnesty, therefore with discounted amounts, to having to honor the residual debt without having the possibility of paying it in installments.
The (uphill) road of the Sostegni ter decree
To try to get the lapsed back on the fiscal peace train, the majority and opposition forces are focusing on the conversion of the Sostegni ter decree, which is being examined (in the first reading of the Senate). Already on Monday 28 February with the so-called “reported” amendments there could be a rough indication of how much convergence and how much capacity for “persuasion” the parties will have towards the Government to try to reopen the discussion. To weigh above all is the limitation of the resources available for parliamentary corrections to the decree (around 300-400 million euros). An issue that had already arisen just three months ago in the process of converting the tax law work connected to the maneuver (Legislative Decree 146/2021), in which to deal with the traffic jam of November 30 for the 2020 and 2021 installments – accumulated for the several postponements arranged for the pandemic – Parliament only managed to tick a 9-day mini-extension. Mini-extension which, among other things, had entered into force when the expiry date has already passed.
The restructuring of the tax and contribution debt
The Chamber also raised the question of the need to restructure the tax and contribution debt, with an agenda from the Brothers of Italy (first signatory Giorgia Meloni) which was approved by Montecitorio on the day of the go-ahead for the conversion of the Milleproroghe . An agenda that commits the Government to consider identifying “ways of restructuring the overall tax and contribution debt, for all taxpayers who, due to the objective difficulties caused by the economic crisis, have not been able to make the relative payments due”. In fact, the request to the Executive is to allow the deferral of debts due on 31 December 2021 with payment in at least 72 installments starting from June. In essence, offering the possibility of getting back into the game for taxpayers in crisis by spreading the debt to be paid over a long period.
Even on installments, coverage is needed
However, the problem is not just about fiscal peace. In response to the same question in which Senator Emiliano Fenu (M5S) had asked for data on those who had not met the deadlines for scrapping, the Ministry of Economy had also warned about the possibility of re-proposing the facilitations for the repayment of the debt with the collection agent adopted in the most acute phase of the pandemic and lasting until 31 December 2021. In the opinion of Via XX Settembre, in fact, a greater number of installments to determine the forfeiture of the extension plans entails a lengthening of recovery times and involves a lower income for which it is necessary to identify financial coverage.