Tax Decree, the new tax amnesty arrives: what it includes and who will benefit.

There's a new glimmer of hope for those with outstanding tax bills. It's not an easy path, but it's possible, provided they meet the criteria and accept the new rules of the game. Among the most anticipated measures is the new tax amnesty linked to the preventive settlement agreement, designed to help professionals and businesses regularize their past debts with more flexible criteria.

A new tax amnesty linked to the bankruptcy agreement: who can use it (and how)

Thursday morning. A quick session, with few frills. The Chamber's Finance Committee approved an amendment signed by Marco Osnato (FdI), which reopens the game for those who have joined—or intend to join—the 2025-2026 two-year preventive agreement. In essence, it's a new special repentance. A new tax amnesty . Valid for VAT-registered companies that have applied the ISA (Summary Indices of Fiscal Reliability) and wish to settle accounts with the past between 2019 and 2023.

The mechanism is similar to the one introduced a year ago: the deadline changes, the numbers are updated. The idea is simple: those who comply pay a lower substitute tax. The calculation? It depends on your ISA score. The more "reliable" you are, the less it costs you. It starts at a 5% increase on income for those with an ISA score of 10, and reaches a 50% increase for taxpayers with an ISA score of less than 3. One step at a time. IRAP also follows the same logic.

New tax amnesty: Covid discounts and unmissable deadlines

That's not all. For 2020 and 2021—the dark years of the pandemic—legislators have provided an additional 30% discount. Only for those who demonstrate Covid-related difficulties. A symbolic gesture? Perhaps. But one that could make a difference for many microbusinesses and professionals who have miraculously remained afloat.

Payments? Two options. You can pay the entire amount in a lump sum, between January 1st and March 15th, 2026. Or you can spread it out over ten monthly installments, starting in March, including interest. The bill for the state? Nearly €400 million over five years. A significant sum, but one that could be repaid if enough taxpayers choose to participate. The new tax amnesty aims to provide relief to businesses and professionals, but the challenge remains seizing this opportunity before the deadlines become truly tight.