By tomorrow the adhesions to the biennial preventive agreement

The possibility of joining the 'pact' between taxpayers and the financial administration to establish in advance the collections for the payment of taxes and IRAP for the next two years expires tomorrow.

In fact, self-employed workers are expected to join the biennial preventive agreement by tomorrow. The measure was strengthened by the government also through a special amendment.

For the two-year period 2026-2027, the choice must be formalized by tomorrow (31 October, in fact, fell on a Saturday), - explained the Revenue Agency - together with the declaration or, alternatively, in an "autonomous" way, i.e. by sending the Cpb form together with only the 2026 Income cover page.

In the previous edition, the agreement allowed the Treasury to collect around 1.6 billion, just over half of what was expected. The fear is that the measure could lose support in the new version. For this reason, the government corrected it by hypothesizing with the Omnibus decree further benefits for those who join and among these the cancellation of increases and caps on incremental proposals. But above all the special repentance. Taxpayers who, in the years from 2020 to 2023, have applied ISAs or have declared specific causes of exclusion or the existence of a condition of non-normal conduct of the activity can benefit from the special repentance - explains the Revenue Agency. The taxpayer can choose which and how many years to review: for example, he can decide to regularize only 2021 and 2023. In this case the option will be exercised, for each of these tax years, by submitting the relevant F24 form.

Access to the institute is allowed to taxpayers with business income or income deriving from the exercise of arts and professions required to apply the Isa for 2025, who intend to join for the first time or who, having already joined for the two-year period 2024-2025, want to accept the new proposal developed by the Agency.