Also for the tax period 2021 have been confirmed causes of exclusion already introduced the previous year to cope with the effects of the pandemic; according to the thinking of the Financial Administration their application must be considered rigorousin particular with reference to the hypothesis of a reduction in revenues / remuneration compared to 2019.
Causes of Covid exclusion
Like the old sector studies, also in the application of Isa so-called causes of exclusion are envisaged, that is situations in which the reliability indices are not able to fully measure the position of the taxpayer; these are currently listed
- partly in paragraph 6 ofarticle 9-bis of Legislative Decree 50/2017provision with which they were coined the Isa,
- partly in the subsequent decrees based on the postponement made by the following paragraph 7.
As last year, also for 2021 they have been identified (by the DM 21.03.2022 and 29.04.2022) of the “transitory” causes of exclusion to take into account the tail of the effects of the pandemic (hypothesis that anyway provide for the obligation to fill in the formsavoiding to enter the information contained in the pre-calculated data), applicable to subjects who:
- in the tax period 2021 they underwent a reduction in revenues or fees by at least 33% compared to the same amount in 2019 (the year before the pandemic), to be highlighted in the income model with the exclusion code 15;
- they have VAT number open from 1 January 2019to be indicated with code 16;
- predominantly exercise one of the activities identified by the Ateco codes listed in Table 2 attached to the general part of the instructions of the Isa 2022 model, hypothesis to be reported with code 17.
Obviously, among these 3, the most frequent cause of exclusion is the first; however, it should be noted that the reduction in revenues / fees by more than one third is a condition very stringent.
This event occurred with a certain frequency in relation to the tax period 2020where for many activities there have been prolonged forced closures, while in 2021 fortunately the lockouts were much more limited.
This does not mean that the activities have not, in any case, been affected by the problems deriving from the pandemic and may be in very serious difficulty even with more contained reductions in revenues / fees compared to the aforementioned threshold of 33%.
On this point, the question arose whether a lower reduction could in any case be linked to a cause of exclusion of the Isa, magati the residual hypothesis of “Not normal business performance”.
This question had been brought to the attention of the Revenue Agency, unfortunately receiving Negative answer: during forum held with the specialized press last January, the Agency pointed out that, if the reduction in revenues / remuneration does not reach the aforementioned threshold, the relative cause of exclusion would not be triggered and neither would the residual cause of exclusion be applied..
According to this position, i corrective introduced would be able to guarantee, to subjects who cannot benefit from the causes of exclusion, a correct application of the Isa. It would therefore not be possible to invoke, at least automatically, the cause of exclusion relating to the non-normal performance of the business.
That said, in the section “Additional notes” it is possible to communicate to the tax authorities information relating to the subjective position affected by the application of the ISA; it is evident that if the decrease in revenues / remuneration, even if it did not reach the 33% threshold, were significant, this is an element that must be taken into due consideration at the time of any selection of the position for future verification.
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