Get in on the automatic cancellation of old debts with the collection agent for fines, stamps and unpaid taxes that will end by October 31st. These are debts which, as of 23 March 2021, have a residual amount of up to 5 thousand euros, entrusted to the collection agent from 1 January 2000 to 31 December 2010. An opportunity reserved for natural person taxpayers (model 730 and Income 2020) who have received taxable income of up to 30 thousand euros in the 2019 tax year and to the entities (joint stock companies, partnerships and non-commercial entities) that have achieved, in the current tax period as of 31 December 2019, a taxable income of up to 30 thousand euros. To provide the instructions on the amnesty provided for by the first Sostegni decree (Dl 41/2021) is the circular 11 / E / 2021 of the Revenue.
The limit of 5 thousand euros
The circular clarifies that the limit of 5 thousand euros (including capital, interest for delayed registration in the role and penalties) must be calculated in relation to the amounts of the individual charges. Compliance with the ceiling must be calculated taking into account the capital, the interest for delayed registration in the role and the penalties, while the premiums and interest on arrears and any procedural costs are excluded from the calculation. Translated into other words, a single folder with a total value even much higher could be entirely removed – if the other requirements are also met – if it is made up of single loads up to 5 thousand euros.
Including debts with scrapping
The automatic cancellation also applies to debts falling within the scrapping-ter (Legislative Decree 119/2018) in the balance and excerpt (Budget law 2019) and in the reopening of the terms (provided for by Legislative Decree 34/2019). On the dedicated page of the revenue-collection agency (Ader) website, it is possible to check whether the debts admitted to the aforementioned facilitated definitions can be canceled.
Incomes up to 30 thousand euros
The debts that can be canceled with the amnesty concern natural persons and subjects other than natural persons who have achieved, respectively in the tax year 2019 and in the tax period in progress as of 31 December 2019, a taxable income up to 30 thousand euros. For natural persons, the 2020 single certifications and the 730 and Pf 2020 income declarations present in the database of the Revenue Agency as of 14 July 2021 are considered. of capital, society of persons, non-commercial entities, in the title page of which a tax period is indicated which includes the date of 31 December 2019.
Delivery of the lists
To complete the cancellation of the roles by 30th serrembre, the Revenue Agency returns to the collection agent the list sent by 20 August reporting the tax codes relating to subjects who, on the basis of the tax returns and single certifications present in the own database at the date of issue of the implementing decree, appear to have achieved taxable income exceeding 30 thousand euros provided as a threshold by the first Sostegni decree.