Scrapping of the folders, who is good for? The state since 2016 has lost 63 billion (beyond the « discount »)

Nine years, four editions of the so -called « scrapping of tax collection folders », 63 billion of collections that the state has lost (out of 111.2 expected). To so much, the tax damage caused by the series of measures designed to lengthen a friendly hand to those with those who have not rarely played, instead played dirty. Beyond the clear injustice towards those citizens who, even with great difficulties, have always honored the debts towards the State and, therefore, towards the community, the four editions of the « subsidized definition » will eventually produce missed collections for 113.5 billion considering the 161.7 billion initial (then « discounted » at 111.2). Deleting penalties and interests, The various governments that have followed each other since 2016 have therefore given up 70% of the debts they could have collected.

In the beginning it was the Renzi government

The history of « scrapping », as they said, begins in 2016, with The Renzi government which introduces the possibility of extincting the tax debts by installing the payment of the sums due with in addition the great advantage of not having to pay interest of defaults and sanctions. The debts concerned were those relating to the period between the beginning of 2000 and the end of 2016. In 2017, then, with the « scrap-bis », the reference period at the end of September 2017 extended.

From the count I to dragon

Not yet satisfied, in 2018, it’s up to Conte i Government (that made by the 5 Star Movement together with the League), which opens a third window with the « Scrapping-ter». This new edition of the « subsidized definition » provides for more expanded payments over time compared to the two previous measures. In addition, the reference period of the debts is extended until 31 December 2017. These new conditions are also expanded to the beneficiaries of the « Scrapping-bis», With the constraint, however, that they respected the payment terms. Subsequently, this stake is also removed and with The simplifications decree of 2019 The adhesion to the « scrapping-ter » is open to all the beneficiaries of the « scrapping-bis », also to those who have not respected the established terms. The Conte I government, however, did even more, arranging the cancellation of the debts of residual amount of up to a thousand euros of the periods between the beginning of 2000 and the end of 2010. In 2021, the debit decree will also cancel the debts, relating to the same period, with a residual amount of up to 5 thousand euros (for subjects with a taxable income up to 30,000 euros in 2019).

The introduction of the « balance and excerpt »

2018 is also the year that introduces the so -called « Balance and excerpt», Which provides for a great gift for subjects in serious economic difficulties (ISEE less than 20 thousand euros): they are recognized to extinguish tax debts, between the beginning of 2000 and the end of 2017, with a reduction in the sums due, in addition to the clarification of penalties and interests.

The Covid emergency

And so we arrive at Pandemia from Covid. The country must face liquidity difficulties and in 2021 the derivons decree (the government is that of Draghi) differs the terms of payment for the installments of the previous measures not yet paid in 2020 and for those to be paid in 2021. Subsequently, the law of conversion of the decree 2022 supports-ter provides for the readmission to the benefits of the « scrapping-ter » and the « balance and excerpt » for all taxpayers who did not pay the installments that were expiring in 2020 and 2021 by 9 December 2021, setting the new terms for payment during 2022.

The « scrapping-quater » and its extensions

Finally, the Budget Law 2023 has introduced a new facilitated definition for the debts contained in the loads entrusted to the Collection Agent from 1 January 2000 to 30 June 2022, even if included in the previous facilitating measures. The « Scrapping-quater», Wanted by the Meloni government on the great push of the Leagueprovides for the faculty, for the taxpayer, to extinct the debts registered in the role without paying the sums entrusted to the collection agent as interest and penalties, default interest as well as the so -called premium. To adhere to the facilitated definition, the taxpayer, by 30 June 2023, had to present adherence electronically and thus pay the amounts or in a single solution, by 31 October 2023 or in a maximum of 18 installments (in the last case, with interest at the rate of 2% per year). The measure then obtained further extensions until 31 December 2024. The rest is today’s history. With The approval of the Milleproroghe decree Last February, the « scrapping-quater » reopened the terms To all those who have joined the amnesty, but did not pay all the installments provided by 31 December 2024 and therefore decayed by the « facilitated definition » (ie without penalties or interest) of the tax folders. Now, they can return by sending a declaration by April 30 and paying what is due in a single solution by 30 July 2025 or choosing a installment in 10 tranches.

The scrapers

These nine years of « scrapping » involved debts for 161.7 billion, allowing taxpayers who have joined the « facilitated definition » to cancel penalties and interests by dropping the debt to 111.2 billion. It is, in fact, a 31.2%discount. But As during his hearing on March 27, the director of the Revenue Agency and the Collection Agency, Vincenzo Carbone, highlighted the Finance Commission of the Finance Commissionthese members have often been instrumental, or made by taxpayers who only wanted to earn time and perhaps block the foreclosures of salaries and current accounts. Indeed, Many of them after paying the first installment, they are again « disappeared ». In terms of actual adhesions, the « major successes » were reached by the first and fourth episode, which lost « half » on the street (52.8% the first, 51.1% the last) of the expected revenue. If the fourth edition of the « scrapping » will proceed with the current adhesion percentages, the total collections will be less than half of the necessary, or 48.2 billion (43.3%). For the remainder – we are talking about 63 billion – the government or next governments will have to find new solutions. Meanwhile, Matteo Salvini is loudly asks for a « scrapping-quinquies »…