Irpef

The construction site is open. With the next maneuver the spaces will open for a new one scrapping from the folder. The League has been asking for it for months. At the center of the discussions is how to act to affect the amount of over 1,275 billion euros of the collection warehouse. Folders accumulate in the last quarter of a century, that the state has failed for one reason or another to collect. The deputy minister of the economy, Maurizio Leo clarified that the possibility cannot be granted to everyone. And it will be necessary to wait for the budget law because the financial spaces of 2025 have finished. In addition, only 50% of the revenue was collected by previous scrapping. With the next intervention only those who are in difficult situations will be helped.

Built -in

For the father of the tax reform, the work on a new form of scrapping can go hand in hand with the desire to reduce the Irpef load for the average class, i.e. for income between 28 thousand and 50 thousand euros, with the hope of being able to even reach 60 thousand (bringing the rate from 35% to 33%). The same belief is by Matteo Salvini, leader of the League and Minister of Transport. The Carroccio is the promoter of a new tax peace intervention. The League players presented two bills in the Chamber and in the Senate and it is at Palazzo Madama that the works are in a more advanced phase. “We have to work on the brackets,” said Salvini in explaining that the micro-acts with the tax authorities and the highest ones should remain outside the mechanism studied at the Carroccio house, which provides for the possibility of welding the accounts with the tax authorities over ten years in 120 installments, without interest and sanctions and decaying from the benefits of the scheme only after the failure to pay eight installments. In this way the League leader wants to meet 22 million Italians with pending folders.

According to the Northern League, it would be possible to recover up to 30 billion (in December 2024 the scrapping in progress had recovered about 4.6 billion). Understanding the perimeter of a possible fifth scrapping, after the four already put in place since 2016 by governments of different colors, it will be up to the other to the commission of experts established to the Ministry of Economy to study the best solutions to empty the warehouse of the folders entrusted until 2024 Revenue-rescussion returns the loads to the foster bodies so that they take care of them. The technicians led by Roberto Benedetti, president of Section at rest of the Court of Auditors, did a work of analysis and skimming.

It therefore emerges that the loads entrusted since the beginning of the century have consisting of 173 million folders, 291.6 million individual credits referring to 21.8 million taxpayers. The average value of the individual credits is 4,365 euros. Of this amount of over 1,270 billion about 537 billion are now considered no longer due, because they are prescribed or referred to dead taxmen or nothing lieutenant or even closed companies. The MEF Finance Department goes even more in detail. It emerges, for example, that three quarters of the credits present in the collection warehouse is within a thousand euros of amount. It is on these folders that the new measure could first intervene. Even “almost one out of four credit present in the residual load of the warehouse is a amount of less than 100 euros (23.3%)” explained the general manager of finance, Giovanni Spalletta, heard in the hearing in front of the Finance Commission of the Senate. The collection of these credits, he added, “is to be considered not convenient from an economic point of view”. If the credits within the thousand euros are the most numerous, they however represent in value just 4.6% of the over 1,270 billion to mow. In value, almost half of the warehouse, 608 billion, is made up of credits above 500 thousand euros. It is on them that recovery should focus. A good part of the warehouse, about a quarter of the total, must then be sought in the bands between 5,000 and 20 thousand euros and then in the one that rises to 120 thousand.

The pallets

Another aspect to consider is the weight of natural persons compared to companies. The latter are just 16% of the debtors, but they are also responsible for the major figures. Almost 820 billion euros of cumulative and unpaid debts are in their end. The eight unpaid installments granted before decaying from the mechanism, however, risk in competition with ordinary systems to resolve the slopes with the tax authorities. Even not providing for the payment of interest risks facilitating the members of the future hypothetical scrapping compared to those who participated in the facilitated definition. And the 120 can become not convenient for the agency in case of small debts. Collection should in fact manage installment plans for small monthly figures. Some types of debts will then have to be excluded from scrapping. These are all those sums that do not fall within the availability of the State such as the revenues that are up to the European Union or fines, both bets and penalties due for measures and criminal sentences or other debts deriving from rulings of the Court of Auditors.