Overview
- Adhesion closes on Sept. 30, with submissions allowed either together with the Redditi and ISA models or autonomously via the CPB form plus the Redditi 2025 front page under the doppio binario procedure.
- Access is limited to VAT-registered filers primarily active in ISA-covered sectors, excluding prior participants, flat-rate forfettari, and those with revenues above €5,164,569.
- The tax administration has sent notices in taxpayers’ cassetti fiscali and will request higher amounts from filers with lower ISA reliability scores.
- A ravvedimento speciale can be exercised for one or more years from 2019 to 2023, with payment in a single solution or first installment due between Jan. 1 and March 15, 2026.
- Industry associations report expectations of fewer adhesions than in 2024, while Viceminister Maurizio Leo points to €1.6 billion recovered and 190,000 subjects regularized in the prior round and says outcomes will be tallied after the window closes.