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Legislative Decree No. 13/2024: The Innovations of the Biennial Preventive Agreement in the Official Gazette

📜 Legislative Evolution: Legislative Decree No. 13/2024

With the enactment of Legislative Decree No. 13/2024, Italy marks a significant advancement in the realm of tax simplification and technological innovation within tax administration.

This regulation, a result of the implementation of Law No. 111/2023, introduces the Biennial Preventive Agreement mechanism, aimed at easing the fiscal obligations of smaller taxpayers.

The essence of this reform lies in the possibility of defining, through an agreement with the Revenue Agency, an estimate of the taxable income for the following two years, based on the intelligent use of data and advanced technologies.

The innovative approach of the Biennial Preventive Agreement moves away from traditional practices, proposing a model of proactive collaboration between taxpayers and the tax authority, with the goal of optimizing fiscal information management and reducing uncertainties related to tax assessment.

This methodology not only lightens the bureaucratic load for small business entities but also opens the door to greater transparency and mutual trust, fundamental elements for a fair and efficient tax system.


🔄 Towards a New Fiscal Policy: Mechanisms and Benefits

The Biennial Preventive Agreement marks a transitional era towards a more intelligent and personalized fiscal policy.

Through this instrument, the Revenue Agency utilizes predictive algorithms and a detailed analysis of available data to propose an estimate of taxable income that reflects the actual economic capabilities of the taxpayer.

The revolutionary element lies in the ability to anticipate fiscal needs, promoting a more accurate and conscious tax planning.

The benefits of this system are numerous: from the reduction of time and costs associated with fiscal compliance, to the minimization of the risk of tax disputes. Furthermore, the Biennial Preventive Agreement encourages a greater voluntary compliance with tax declarations, significantly contributing to the fight against tax evasion and increasing the taxable base.


🚀 Impact and Future Prospects

The adoption of the Biennial Preventive Agreement does not merely produce immediate effects on the tax burden of smaller taxpayers; it represents a paradigm shift towards a predictive and dynamic fiscal management, in which the strategic use of data and technologies plays a central role.

This legislative innovation positions Italy at the forefront of the international scene in terms of efficiency and modernization of the tax system.

Future prospects are aimed towards further simplification of tax obligations and an increase in transparency and tax fairness.

The success of the Biennial Preventive Agreement could also act as a catalyst for further reforms, aimed at promoting an entrepreneurial and fiscal environment increasingly favorable to economic development and innovation.


 

  1. What does Legislative Decree No. 13/2024 introduce?

Legislative Decree No. 13/2024 introduces the Biennial Preventive Agreement, an innovative mechanism designed to simplify tax obligations for smaller taxpayers.

This approach includes the early definition of taxable income through an agreement between the taxpayer and the Revenue Agency, based on the use of advanced data and technologies.


  1. What are the benefits of the Biennial Preventive Agreement?

The Biennial Preventive Agreement offers numerous advantages, including the reduction of bureaucratic burden, greater predictability of tax obligations, and the minimization of litigation risks.

It also promotes greater voluntary compliance with tax declarations, significantly contributing to the fight against tax evasion.


  1. What future prospects does Legislative Decree No. 13/2024 open for Italian taxation?

Legislative Decree No. 13/2024 marks the beginning of a paradigm shift towards more predictive and dynamic fiscal management, placing Italy at the forefront of the international arena for the efficiency and modernization of the tax system.

Future prospects are directed towards further simplification of tax procedures and an increase in transparency and tax fairness.

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