(Finance) – I ISA taxpayers who had not signed up to the two-year preventive agreement, despite having the requirements, will be able to take advantage of one new window until 12 December 2024 (law decree no. 167/2024). The tool allows you to define the payment of taxes for two years based on a proposal formulated by the Revenue Agency, built on data from administrative databases and declared income.
In 2024, the ISA form was submitted by 2.7 million taxpayers, up 20% compared to the last four years. The checks highlighted significant irregularities, leading to the recovery of 1.2 billion euros thanks to the identification of specific anomalies.
Among the cases examined:
Car repair sector: Discrepancies detected between insurance reimbursements and tax/VAT returns, with significant omissions.
Sales representatives: omissions of certified income in declarations.
Non-related residual costs: requalified and subjected to taxation.
Even subjects with low ISA score and marked discrepancies between accounting data and operational reality have been the subject of targeted in-depth studies.
In 2024, the Guardia di Finanza has intensified its action against tax evasionincreasing checks by 33% compared to the first months of the year. Focus on operators at high tax risk, digital content creators with underestimated incomes, and taxpayers who have abused tax relief regimes.
Other interventions concerned:
Retailers: verification of the storage and electronic transmission of the fees.
Telematic payment tools: irregularities found in the certification of POS flows and transfers to foreign accounts.
The combined action of the Revenue Agency and the Financial Police confirms a strengthening the fight against tax evasionwith targeted and incisive controls.