The Council of Ministers has changed the cards and decided to give taxpayers more time to join the board Managed with a two -year estimate. The deadline extends to September 30, 2025, but there is a detail that will not make everyone happy: Flat rate is out of the game.
Since 2025, those who have been following this tax government will no longer benefit from this device, which is affected by the pressure of last year’s poor adhesion and trade associations.
Manage with a two -year estimate, stop on the flat
End of racing for a flat. Since 2025, those who have been working with this tax government will have to say goodbye to the two -year structure with the lenders. The choice is not accidental: Sticky In 2024 they were Something And trade associations have pressured them to end the match. An adhesion that lasted for them, instead of two, continued for only a year, which made the mechanism less attractive.
Two more months to join
Deadline to accept the Revenue Agency’s proposal extends from July 31 to two months September 30. A breath of air for the accountant, which was already afraid of the usual summer traffic jams of the deadline. For those who have a different tax period from the calendar year, the last day of the ninth month is alignment after the closure of this year. A move that avoids falling professional education under the mountain of completion at the same time.
Ease in tax liabilities
One of the changes that aims to set up tax chaos, a narrow appeal on the deadline of unique certification for self -employed workers. From 2026, these documents should be sent to the Revenue Agency by April 30 next year, without the possibility of verification.
Replacement in alternative taxes.
Those who follow the two -year structure with lenders have to keep an eye on alternative taxes, as tax officials have decided to make the game a bit more expensive for those who exceed some of the boundaries. If the announced income exceeds 85 thousand euros Compared to the previous year, will be taxed on extra on the extras: 43 % for IRPEF, 24 % for Ires. It is a stream related to people who will participate in the Concordetate of two years in 2025-2026.
New reasons for excluding and eliminating
The wall of removal of arrangements is widened. Out Sports professionals who announce income from self -employment but are part of Company among professionalsA company between a professional association or lawyers, unless the whole group enters the procedure for the same tax period. It is sufficient that a partner pulls back and the entire scheme falls without the possibility of appeal.
It does not end here. Has been introduced New reasons for elimination from RegiumAnd. If a member leaves a conconseed, the company automatically loses the right to live there. And on the contrary, it also applies: If the company has been excluded, individual shareholders should make a reason and the government has to abandon.
Finally, the decree decided to put something else on the partnership. The management is only blocked when the passing company or its branch is concerned. If a partner easily puts money on the table, the mechanism stands without hesitation.
Changes in fines and tax justice
The restrictions match becomes more interesting. Reach Changes on border rights and leaseFor those who forget to record contracts with touch -ups in the fines. Now it will not be enough to excuse anything, because now there is a minimum limit that begins in the form of non -registration. On the front of tax justice, the court also changes the judicial reconciliation for appeals in the court, which makes the mechanism even more accessible to the old conflict, which has been waiting for a turning point for some time.
