Concordato Preventivo Biennale Archivi - Di Teodoro e Associati https://dtarevitax.it/en/category/concordato-preventivo-biennale/ consulenza tributaria e societaria Mon, 26 May 2025 17:11:50 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 https://dtarevitax.it/wp-content/uploads/2025/05/cropped-di_teodoro_associati_logo-32x32.png Concordato Preventivo Biennale Archivi - Di Teodoro e Associati https://dtarevitax.it/en/category/concordato-preventivo-biennale/ 32 32 Il Concordato Preventivo Biennale: guida operativa per imprese e professionisti https://dtarevitax.it/en/il-concordato-preventivo-biennale-guida-operativa-per-imprese-e-professionisti/ https://dtarevitax.it/en/il-concordato-preventivo-biennale-guida-operativa-per-imprese-e-professionisti/#respond Thu, 22 May 2025 17:42:52 +0000 https://dtarevitax.it/?p=777 CPB, fra adempimento spontaneo e certezza del carico tributario per le imprese e i lavoratori autonomi.

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The Agreement between tax payers and Tax Administration: An Operational Guide for Businesses and Professionals

The Agreement between tax payers and Tax Administration (in italian CPB) is a tax tool introduced to encourage voluntary compliance and certainty of tax burden for businesses and self-employed individuals. Through this mechanism, the taxpayer agrees in advance with the Revenue Agency on the taxable income for a two-year period, benefiting from greater fiscal stability.

Assessment of Convenience

Before joining the CPB, it is essential to analyze some key aspects:

  • Synthetic Index of Fiscal Reliability (ISA): The taxpayer must check their ISA score using the "Your ISA 2025 CPB" software, available online.
  • Tax benefits: The agreement allows for stabilizing the taxable income, avoiding future assessments, and ensuring certainty in taxation.
  • Impact on liquidity: It is necessary to assess whether the agreed amount is sustainable in relation to the company's financial capacity.

Methods of participation

Participation in the CPB is made through the completion of the CPB form, which can be submitted:

  • Along with the 2025 tax return.
  • Separately, by submitting the CPB form with only the cover page of the 2025 tax return.

Operational steps

a) Calculation of the agreed-upon income

  • Use the ISA 2025 CPB software to determine the income proposed by the Revenue Agency.
  • Verify the consistency of the income with your own economic situation.

b) Submission of the application

  • Fill out the CPB form with the required information.
  • Send the form through the Revenue Agency's online channels by July 31, 2025.

c) Post-adherence tax management

  • The agreed-upon income will be binding for the two-year period 2025-2026.
  • Any changes must be managed in accordance with the provisions of the Revenue Agency.

When is it advisable to join?

Joining the CPB is recommended if:

  • One has a high ISA score, which ensures favorable conditions.
  • You wish to avoid future tax assessments and stabilize your tax burden.
  • You have a predictable economic situation, without significant fluctuations in income.

When is it better to avoid?

It may be appropriate not to join if:

  • The company's income is subject to significant fluctuations.
  • Significant investments which could alter the taxable base.
  • The ISA score is low, with less favorable conditions.

In conclusion

The Agreement presents an opportunity for businesses and professionals, but requires careful evaluation of its advantages. Analyzing your ISA score, comparing tax benefits, and considering economic sustainability are essential steps to make an informed decision.

DTA

L'articolo Il Concordato Preventivo Biennale: guida operativa per imprese e professionisti proviene da Di Teodoro e Associati.

]]> https://dtarevitax.it/en/il-concordato-preventivo-biennale-guida-operativa-per-imprese-e-professionisti/feed/ 0 Concordato Preventivo Biennale: lo scostamento del reddito effettivo da quello concordato https://dtarevitax.it/en/concordato-preventivo-biennale-lo-scostamento-del-reddito-effettivo-da-quello-concordato/ https://dtarevitax.it/en/concordato-preventivo-biennale-lo-scostamento-del-reddito-effettivo-da-quello-concordato/#respond Thu, 22 May 2025 17:32:01 +0000 https://dtarevitax.it/?p=786 CPB: cosa accade quando il reddito effettivo si discosta da quello determinato nell'accordo

L'articolo Concordato Preventivo Biennale: lo scostamento del reddito effettivo da quello concordato proviene da Di Teodoro e Associati.

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The Agreement: the variance between actual income and the agreed-upon income

The Agreement betweet Tax payers and Tax italian Administration (CPB) is an option that allows taxpayers to pre-establish the taxable income for two years, providing greater fiscal certainty. However, we know well that the income of a business or a professional can vary over time, which may lead to a discrepancy between the actual income and the agreed-upon amount. What happens in these cases? Let's explore the possible consequences together.

If the actual income is higher

If the actual income produced over the two years is higher than the agreed-upon amount, this variation does not cause any issues. The taxpayer retains the benefits of the agreement and does not have to pay additional taxes on the excess amount. Essentially, this is an advantage because the extra income will not be subject to potential tax audits by the Revenue Agency.

The only decision the taxpayer needs to make concerns social security contributions: they have the option to pay them on the income portion that exceeds the agreed-upon amount, but it is not mandatory to do so.

If the actual income is lower

If the actual income is lower than the agreed-upon amount, the situation changes slightly. In most cases, the agreement remains valid, and the taxpayer will still need to pay taxes based on the agreed income. However, there is an important exception: if the actual income is more than 50% lower than the agreed amount, the CPB could lose its validity. In this case, the Ministry of Economy and Finance may introduce measures to manage extraordinary situations.

Additionally, on the portion of the agreed income that exceeds the actual income, a substitute tax may be applied. For those using the ordinary regime with good ISA scores, this tax ranges from 10% to 15%. For flat-rate taxpayers (forfettari), the tax is 10%, while for startups under the flat-rate regime, it is reduced to 3%.

Practical considerations

The CPB is useful for those seeking fiscal stability and aiming to plan their payments with certainty. However, before opting in, one should ask: Could my income experience significant fluctuations over the next two years? If the answer is yes, it might be better to consider alternatives or adopt a more flexible strategy. On the other hand, if you have a reliable income forecast and want to avoid audits, participating in the CPB can be a smart choice.

DTA

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