INTRANET
Copyright 2020 - Quorum Studio Legale e Tributario Associato - Credits

ISA (Summary Reliability Indices): Definition of the criteria to access the scheme for the 2019 tax year

deta: 06.05.2020
Area: Tax

In its provision of 30 April 2020, the Tax Authorities indicated the levels of tax reliability to which the bonus benefits are connected for the 2019 tax period, provided for by Article 9-bis, paragraph 11 of Decree no. 50/2017. The score remains unchanged, but the calculation changes.

For the 2019 tax period, tax reliability rating allowing access to the bonus benefits can also be achieved based on the average reliability levels obtained following the application of the ISA for the 2018 and 2019 tax periods.

Specifically, an examination of today’s measure compared with a similar document last year, shows the decision to:

  • confirm the reliability levels of the previous tax period;
  • at the same time, add new levels of reliability with the aim of rewarding more reliability also related to the history of the taxpayer.

ISA (Summary Reliability Indices): Definition of the criteria to access the scheme for the 2019 tax year

deta: 06.05.2020
Area: Tax

In its provision of 30 April 2020, the Tax Authorities indicated the levels of tax reliability to which the bonus benefits are connected for the 2019 tax period, provided for by Article 9-bis, paragraph 11 of Decree no. 50/2017. The score remains unchanged, but the calculation changes.

For the 2019 tax period, tax reliability rating allowing access to the bonus benefits can also be achieved based on the average reliability levels obtained following the application of the ISA for the 2018 and 2019 tax periods.

Specifically, an examination of today’s measure compared with a similar document last year, shows the decision to:

  • confirm the reliability levels of the previous tax period;
  • at the same time, add new levels of reliability with the aim of rewarding more reliability also related to the history of the taxpayer.