From January 2025, 120, companies will be able to pay their tax debts in installments up to 120 thousand euros without having to demonstrate their state of difficulty and up to XNUMX installments.
Deputy Minister of Economy Maurizio Leo signed the implementing decree relating to the collection reform provided for by Legislative Decree no. 110 of 2024.
Article 6 of the decree entitled “Safeguard provisions” states that “for sums up to 120.000 euros, if the existence of a temporary situation of objective economic-financial difficulty is not adequately documented, the collection agent will still grant the extension, granting the maximum number of monthly installments, in relation to the year in which the request was submitted”
The decree, which is being published in Official Journal, will produce its effects with reference to the applications that will be submitted starting from January 2025, XNUMX.
Marcus Barbatus
Article published on 30 December 2024 - 18:40
The article is interesting but I don't understand how the installment plan works. If companies do not have to demonstrate the difficulty, could there be risks for the tax authorities? I hope there will be clarifications on this point.