Omnibus Decree Conversion: The New Special Voluntary Repentance

1. The fact

   The matter originates from the publication in the Official Gazette of Law no. 143 of October 7, 2024, which converts the so-called Omnibus Decree with amendments. According to reports from «Il Sole 24 Ore», the introduction of Article 2-quater represented a last-minute integration aimed at making the Biennial Tax Settlement (CPB) more attractive. The procedural stage is that of a fully effective rule within the legal system, the practical implementation of which was delegated to subsequent Revenue Agency measures for the definition of tax codes.

   The core of the legislative fact lies in the possibility for ISA subjects to regularize their positions for the 2018-2022 period. The technical press, including «Quotidiano del Fisco», highlighted how this measure was configured as a special repentance regime, accessible only on the condition of having signed the agreement with the tax authorities for the years 2024 and 2025. Therefore, it is not a specific judicial controversy, but a legislative framework establishing a new faculty for extinguishing tax liabilities.

2. 

   The rules at play

   The legislative backbone is Article 2-quater of Law 143/2024, which governs the calculation of the substitute tax on income taxes and related surcharges.

   1. Tax Base: the rule provides that the tax applies to the difference between the business income already declared and a flat-rate increase based on the ISA score.
   2. Rates: paragraph 4 establishes variable percentages (10%, 12%, or 15%) inversely proportional to the taxpayer's fiscal reliability.
   3. Reductions: for the years 2020 and 2021, marked by the pandemic emergency, the tax due is reduced by 30%.

   Another fundamental pillar is paragraph 10, which defines the rewarding effects of joining. The full payment of the amount due prevents the Tax Administration from making adjustments to business or self-employment income pursuant to Article 39 of Presidential Decree 600/1973. This protection acts as a sort of retroactive tax shield, provided that no causes for revocation of the settlement arise or that no tax crimes committed in the years covered by the amnesty are charged.

3. What the case law says

   Despite the novelty of the rule preventing specific precedents, constitutional jurisprudence has outlined clear boundaries for amnesties. The Constitutional Court has clarified that amnesty laws are admissible as long as they are exceptional and do not harm the principle of tax equality. According to the judges, unreasonable favorable treatment for evaders compared to compliant taxpayers may be unconstitutional if not supported by a goal of pre-eminent public interest, such as speed of collection.

   At the supranational level, the CJEU has established a ban on Member States generally and indiscriminately waiving VAT collection. For this reason, the Italian legislator limited the special repentance to income taxes and IRAP, excluding value-added tax to avoid conflicts with Union law. Finally, higher court jurisprudence has often recalled that joining flat-rate regimes is a free choice of the taxpayer, who cannot subsequently invoke actual taxable capacity to contest a tax they voluntarily accepted.

5. Analysis drafted and verified with edit.legal

   To verify the provisions cited in this article, we used edit.legal. Test our legal AI on official sources and apply it to your own matters.

   Try edit.legal AI

8. What it teaches professionals

   1. Cost-benefit analysis: the professional must evaluate whether the cost of the substitute tax is lower than the latent risk of an audit, analyzing the quality of past returns.
   2. Verification of crimes: it is essential to ascertain the absence of conduct constituting tax crimes, as these neutralize the effectiveness of the tax shield.
   3. Timeliness: joining the CPB is the essential prerequisite; any delay in signing the agreement definitively precludes access to the special repentance.
   4. Constitutional monitoring: the client must be informed of the exceptional nature of the rule and the possible risks of it being challenged before the Constitutional Court.

9. Developments: the reopening of terms

   On November 14, 2024, Decree-Law no. 167 came into force, providing for the reopening of the terms to join the Two-year Biennial Settlement. As highlighted by Il Sole 24 Ore - Norme e Tributi and FiscoOggi, the new deadline for accession is set for December 12, 2024. However, the measure is reserved exclusively for ISA taxpayers who filed their tax returns by the original deadline of October 31, 2024. Taxpayers under the flat-rate regime are currently excluded from the extension. The executive's stated goal is to increase revenue to fund the reduction of the IRPEF tax rate from 35% to 33%.

References: Legge 7 ottobre 2024, n. 143D.L. 113/2024Articolo 2-quater Legge 143/2024Articolo 39 DPR 600/1973

Editorial oversight: Avv. Federico Papa·ICAMUpdated 20 October 2026Content drafted with AI support and subject to editorial source checks. Despite these controls, inaccuracies may remain: reports and rectification requests are welcome. Report a correction