Legislative Decree no. 167/2024, published in the Official Journal, introduces important news for ISA taxpayers, offering a new possibility of joining the Biennial preventive agreement (CPB) until 12 December 2024.
The decree also expands the beneficiaries of the Christmas bonus and allocates additional resources for emergency management.
But what are the details of these new measures?
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The biennial preventive agreement: what does it include?
The institution of the Biennial Composition with Creditors, introduced with Legislative Decree no. 13/2024, allows taxpayers to agree in advance the income and value of net production subject to tax for the following two years (2024-2025).
Originally, membership had to be made by the annual tax return deadline, set at October 31, 2024.
Thanks to the new decree, taxpayers subject to synthetic reliability indices (ISA) who had not signed up in time, despite having the requirements, will be able to submit one supplementary statement by December 12, 2024. However, it is important to note that the postponement does not apply in cases where the supplementary return results in a decrease in the taxable amount or tax liability, or an increase in the credit compared to the original return.
Those who join within the new deadlines will be able to take advantage of the special regime active repentance provided for by article 2-quater of Legislative Decree no. 113/2024. This measure represents an opportunity to regularize your tax position with reduced penalties, demonstrating greater fiscal reliability.
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Christmas bonus: more inclusive with the new decree
Among the main innovations of Decree no. 167/2024 we find the expansion of the beneficiaries of the Christmas bonusone-off payment of up to 100 euros, recognized to employees together with the thirteenth month’s salary.
With the new wording:
- The bonus will also be recognized to workers with at least one fiscally dependent child, regardless of whether they were born in or out of wedlock, adopted, affiliated or fostered.
- The requirement of a spouse who is not legally and effectively separated has been eliminated.
- A new provision has been introduced (paragraph 2-bis), according to which the allowance is not payable to a married or cohabiting worker if the spouse or cohabiting partner benefits from the same bonus.
Furthermore, the paragraph 4 specifies that, in the request, the tax code to be indicated must include both the spouse or cohabitant and the children.
Finally, the decree assigns 44 million euros for 2024 at the emergency managementstrengthening the tools available to the civil protection system. This allocation, provided for in articles 23, 24 and 29 of Civil Protection Codewill enable a more effective response to crises and disasters.
