Tax decree: the news at a glance

25 October 2021

by Lucia Recchioni
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The Tax Decree (D.L. 146/2021), published in the Official Gazette no. 252 of 21.10.2021, has introduced important innovations, especially in the field of collection.

A summary framework of the new forecasts in the field tax.

Scrapping ter and balance and excerpt: remittance within the terms
Article 1
The standard has provided one readmission to benefits of the scrapping-ter he was born in balance excerpt for those who have not been able to pay the 2020 installments.
To this end they must be paid by next November 30th 2021 installments due on February 28, March 31, May 31 and July 31 2021.
It is possible to benefit from the so-called “5 days of tolerance“, For which the payment is considered timely if made within Monday 6 December 2021.
Extension of the terms for payment of the bills
Article 2
the payment folders notified from 1st September to 31st December 2021 they can be pay by longer term of 150 days.
For payment folders that will be notified by the 01.01.2022 the ordinary term of 60 days from the date of notification.
New terms of forfeiture for installments
Article 3, paragraph 1
For the installments granted before the start of the suspension period of the collection resulting from the Covid-19 emergency (and, therefore before 08.03.2020 or of 21.02.2020, for taxpayers of the so-called “red zone”) is envisaged the extension from 10 to 18 of the number of installments which, if you don’t pay, determine the forfeiture of the granted extension.
For the installments granted after the suspension period anti-Covid and requests until 31 December 2021, the forfeiture is expected in the case of failure to pay 10 installments.
Deferral of the deadline of 30.09 for the payment of suspended installments
Article 3, paragraphs 2 and 3
For taxpayers with extension plans in place as of 08.03.2020 (ie on 21.02.2020, in the so-called “red areas”), the deadline for the payment of the installments due in the period of Suspension (08.03.2020 – 31.08.2021) is postponed from 30 September to October 31, 2021. Payment can then be made within the next one November 2.
“Theater and Shows” bonus: use
Article 5, paragraph 5
The “Theater and Shows” bonus it can only be used in compensation; it was eliminated the possibility of using it in the tax return.
Research and development tax credit: spontaneous repayment
Article 5, paragraphs 7 et seq.
A specific procedure is envisaged for “spontaneous discharge“, Without sanctions and interests, of used research and development tax credit until 22.10.2021, in favor of the subjects who have actually done, supporting the related expenses, activities in whole or in part not qualifying as research and development activities eligible inrelevant meaning for the purposes of tax credit.
The spontaneous transfer procedure can also be used by individuals who have committed errors in quantification or in the identification of eligible expenses in violation of the principles of relevance and congruity as well as in the determination of the historical average of reference.
The subjects who intend to make use of the transfer procedure spontaneous tax credit must send specific request to the Revenue Agency by 30.09.2022; for this purpose, the issue of a specific one is envisaged measure.
Per insights please refer to the previous contribution “The “amnesty” of the R&D tax credit in the Tax Decree
State aid: integration of the envisaged measures
Article 5, paragraph 13
The conditions and limits provided for by Sections 3.1 “Aid of limited amount” e 3.12 “Aid in the form of support at fixed costs not covered” of the Communication from the European Commission of 19 March 2020 C (2020) 1863 finalTemporary framework for state aid measures to support the economy in the current emergency of COVID-19“To the following aids:
non-repayable grant provided for by the Sostegni Decree;
non-repayable grant scheduled for start-up from article 1 ter of the Support Decree;
facilitated definition of amicable notices, provided for by article 5 of the Support Decree (on this point, reference is made to the previous contribution “Facilitated definition of amicable notices: the revenue provision has been published”);
exemption of the first Imu installment provided for by the Support Decree;
non-repayable contribution provided for by Sostegni-bis;
lease tax credit, as well as extended by the Sostegni bis Decree.
Compliance visa extended to statutory auditors
Article 5, paragraph 14
It is also recognized for those enrolled in the solo Register of statutory auditors the possibility of issue a certificate of conformity on the declarations (for the purposes of offsetting claims), as well as the compliance visa necessary to exercise the option for the transfer of credit and the discount in the invoice under the super bonus.
Simplification of the patent box discipline
Article 6
Therepeal of the discipline of patent box and the introduction of a new option, having duration equal to 5 years.
For those who decide to exercise the aforementioned option, the deduction increased by 90% the research and development costs incurred in relation to copyrighted software, industrial patents, trademarks, drawings and models, as well as processes, formulas and information relating to experiences acquired in the industrial, commercial or scientific fields that can be legally protected, used directly or indirectly in carrying out the business activity.
With measure of the director ofRevenue Agency the how to exercise the option.
Refinancing of the automotive fund
Article 7

It was increased the endowment of the fund for the purchase of low-emission vehicles.

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