Sky and Mediaset Premium subscriptions, but also the money spent on spas, spas and beauty centres, without forgetting more traditional outings such as those for nursery schools, spousal checks and investments in funds. These are some of the more than 100 items included in the new basket of the Redditometro, the tool used by the Revenue Agency to track down those who have a standard of living that is too higher than what the tax return would suggest. Basically, the objective is to cross-reference the data of the 730 with the expenses actually made to find who is on the verge of evasion and to deepen the investigations.
The new version of the Redditometro will be used by the tax authorities to carry out checks starting from the 2011 tax year. The update, published in the Official Gazette last Friday, aims to "adapt the summary assessment to the socio-economic context changed during the last decade, making it more efficient and providing it with guarantees for the taxpayer, including through adversarial proceedings".
If the difference between income and expenses exceeds 20%, the taxpayer receives the notification of the invitation to appear to give explanations, then he is invited to the tax settlement. The new version of the Redditometro also accepts the findings of the Privacy Guarantor and cancels the criterion of "average Istat expenses", which will no longer be used either for the selection of taxpayers or in the adversarial process.
The other novelty concerns "the synthetic determination of the total income of natural persons", for which "the amount resulting from the information present in the tax register is considered to prevail over that calculated inductively".
