Omnibus Decree: The New 2018-2022 Tax Amnesty

1. The fact

   The case originates from the approval of Decree-Law 113/2024, known as the Omnibus Decree, and its subsequent conversion into Law 143/2024. According to «Il Sole 24 Ore», the legislator intended to create a strong incentive for joining the two-year preventive agreement by offering the possibility to settle the fiscal years between 2018 and 2022. Economic news highlighted how this measure was received with great interest but also caution by professionals, due to the complex mechanisms for calculating the substitute tax. The most recent development, reported by the specialized press in September 2026, concerns the entry into force of Legislative Decree 148/2026, which reopened the terms for subsequent years. Currently, the matter is in a phase of full administrative implementation, with the Revenue Agency engaged in the first checks on the regularity of installment payments. No criminal proceedings of national significance have been recorded at the moment, as it is a purely tax-related procedure aimed at preventing litigation through the payment of amounts calculated on a statistical basis.

2. The rules at play

   The cornerstone of the measure is Art. 2-quater of D.L. 113/2024, which governs the special voluntary disclosure. This rule establishes that entities that have applied ISA and join the agreement can regularize the past by paying a substitute tax. The function of the rule is twofold: to guarantee certain revenues to the State and to offer the taxpayer a tax shield against future audits. The predicted consequences vary based on the taxpayer's fiscal report card: the increase in the tax base ranges from 5% for those with high ISA scores up to 50% for those with minimum scores. Another essential regulatory reference is Art. 39 of Presidential Decree 600/1973, whose corrections are expressly prohibited by the completion of the amnesty. Finally, the law provides for an extension of the assessment terms until December 31, 2027, for those who join, to allow the financial administration the necessary time to check the correctness of the amnesty itself.

3. What the jurisprudence says

   According to analysis by jurist Benedetto Santacroce in «NT+ Fisco», jurisprudence has begun to outline the first application boundaries. The Court of Tax Justice of Verona clarified that the completion of the amnesty, which occurs with the payment of the first installment, constitutes an insurmountable preclusion for the start of new audits, unless investigative acts were notified before the payment. Consistent with the principles of the Cassation, it was also reaffirmed that the failure to file the original ISA declaration radically prevents access to the benefit. The orientations of the judges emphasize that the nature of the special voluntary disclosure is reward-based and requires strict adherence to formal requirements, as late regularization beyond the deadlines set for the initial payment is not allowed.

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8. What it teaches professionals

   1. Monitoring of preclusions: carefully check for any PVCs or draft acts notified before joining, as they render the amnesty null.
   2. Rigor in ISA calculation: accurately reconstruct historical ISA scores, as an error in calculating the increase in the tax base can invalidate the entire disclosure.
   3. Installment management: set up strict payment schedules for clients, given that forfeiture of the benefit is automatic and not rectifiable in case of failure to make subsequent payments.
   4. Cost-benefit assessment: analyze whether the extension of assessment terms to 2027 is an acceptable price compared to the risk of an ordinary assessment based on financial investigations.

References: D.L. 113/2024L. 143/2024D.Lgs. 148/2026DPR 600/1973

Editorial oversight: Avv. Federico Papa·ICAMUpdated 8 September 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