Roma – The Revenue Agency has clarified doubts about the two-year preventive agreement, publishing a detailed circular that provides precise indications on how to calculate debts to access the benefit.
Total debts under 5,000 euros
To be eligible for the agreement, the taxpayer must not have tax or contribution debts that, added together, exceed 5,000 euros. This threshold applies to the total debts, even if they are made up of smaller individual amounts.
Reference date
To verify eligibility for the agreement, reference will be made to the debt situation as of December 31, 2023. Therefore, debts extinguished after this date will not be considered.
Debts suspended or paid in installments
Debts subject to suspension or installment payments do not count towards the 5,000 euro threshold, provided that the benefits associated with such measures are still valid.
Stricter controls
The Revenue Agency has announced a strengthening of controls on taxpayers who join the concordat or who lapse from it. All available tools will be used, including databases and interconnections with other public registers.
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