Overview
- The Senate, which approved the fiscal decree Thursday with a 99-vote confidence win, sent the text to the Chamber for final passage by May 26.
- The plan extends the “rottamazione” to local taxes and traffic fines on debts from 2000 to 2023, with opt‑ins due by June 15, filings set for Sept. 16 to Oct. 31, and payment by Jan. 31, 2027 or in up to 54 bimonthly installments, and fines lose interest and collection fees but not the base penalty.
- It shifts the self‑employed “concordato” deadline to Oct. 31, 2026 and caps the tax agency’s offer at 130% or 135% of the prior year’s declared income for lower‑rated taxpayers, a move critics say effectively tolerates some under‑reporting.
- Public bodies will offset what they owe professionals against unpaid tax or social‑security bills only when total debts reach at least €5,000, easing a rule that takes effect in mid‑June.
- Fuel oversight tightens from June 30, as the price watchdog gains power to flag anomalies to the industry ministry and trigger special monitoring of the fuel supply chain.