Per concordato biennale ravvedimento con opzione dal primo gennaio al 15 marzo 2027

The Italian Revenue Agency has established rules for a special amnesty for businesses and professionals using synthetic reliability indices (Isa) for the years 2020 to 2023. This measure, introduced by a recent decree, allows taxpayers to regularize their tax obligations by paying a substitute tax. The option to participate can be formalized from January 1 to March 15, 2027. Relevant data for calculating owed taxes has been made available in the taxpayers' fiscal drawer. Eligible taxpayers include those who applied Isa or declared specific exclusions during the specified years.