La 2023 Budget Law brings with it the now well-known “fiscal peace”. What does it mean? In practice the tax assessments up to a thousand euros delivered by the collection agent until 2015 are written off in order to make the taxman "no longer aggressive and punitive, but fair to those in difficulty", said Prime Minister Giorgia Meloni at a press conference, but also because, according to the Government, in any case they will never be collected. But how does it work and what happens to other folders? Here's everything you need to know.
Tax bills up to one thousand euros: this is how it works
Based on the provisions of the 2023 Budget Law, the tax bills amount does not exceed one thousand euros, delivered to the collection agent from 2010 to 31 December 2015 starting from 2023 will be deleted. Translated you will no longer have to pay thetax, penalty, or interest: Nothing. The cancellation will be made by the end of January. From first to 31 January 2023 the collection of new debts will also stop, always referring to amounts up to one thousand euros.
The rules for the other tax bills: new scrapping
Le cartelle tax collectors dating back to the same period but whose amount exceeds one thousand euros must be paid in full, with a reduced fine of 3%. The possibility of paying by installments over 5 years is foreseen.
For subsequent tax bills, i.e. those delivered by the collection agent after January 1, 2016, the rule changes again: they will have to be paid in full, but penalties, premiums and interest will be cancelled. Also in this case there is the possibility of deferring the debts over 5 years.
Tax bills and Covid emergency: what the Government has established
Il Government has established who, who in the 2021 and therefore in full emergency Covid, failed to pay all the taxes due, for late payment will have to pay a 3% fine. Finally, the tax documents that have not yet become a tax bill, but which have passed the ordinary payment deadlines, and the bills that are not yet the subject of litigation will be subject to a 5% fine, with the usual possibility of paying in installments over 5 years.
Removal and scrapping: how much money will the state lose?
According to calculations made by lavoce.info, thanks to the scrapping-quater the state will collect 12,4 billion against a revenue lost following the reduction in ordinary collection activities of more than 13 billion. To these figures we must add the 400 million less revenue expected from the scrapping-ter and the 260 million loss of quotas that the collection activity would have generated in favor of the state budget. "L'negative net effect for the excise scrapping-quater (still valued in the period 2023-2032) it is equal to just under 1,4 billion euros, of which around 970 million in the two-year period 2023-2024. “Overall, the expected negative effect on the revenue of the two measures amounts to approx 2,1 billion, of which about 1,2 in the two-year period 2023-2024 ", explain the experts.
