Italian Tax Amnesty Withdrawal: A Setback for 8 Million Partite IVA
The Italian government’s recent withdrawal of a proposed tax amnesty covering the years 2020-2024 has sent ripples through the country’s vast network of freelancers and small business owners. The amnesty, which would have allowed regularization of past underpayments at reduced rates, was seen as a lifeline for many. With its withdrawal, approximately 8 million partite IVA—including freelancers, consultants, artisans, and micro-enterprises—face an uncertain future. The government has pledged to find a workaround, but without a concrete legislative path, planning remains difficult for those who were hoping to clear their tax arrears under favorable terms.
Despite the amnesty’s withdrawal, the concordato preventivo biennale (biennial preventive agreement) remains in place. This program offers taxpayers a significant advantage: by agreeing to a two-year tax plan, they gain access to benefits equivalent to a perfect ISA score of 10, and the Revenue Agency’s audit powers are curtailed—no analytical or inductive assessments are permitted during the concordato period. This provides a degree of certainty and protection for those who enroll, even as the broader amnesty falls through.
Meanwhile, the riammissione (readmission) program is facing its own challenges. Approximately 250,000 taxpayers who were readmitted to the concordato in 2025 are now confronting their fourth repayment deadline. The Senate Finance Committee is scheduled to vote on Tuesday on amendments that could reopen the program for those who defaulted by December 31, 2025. The financial stakes are high, with the original enrollment targeting €29 billion in tax revenue. The grace period structure adds another layer of complexity: while the official due date was May 31, Italian law grants a 5-day tolerance window, and because this extended window coincided with national holidays, the functional deadline became June 8.
For regular participants who have maintained perfect payment records, the 12th installment is now due, while those readmitted through Law 15/2025 after defaulting in 2024 owe their 4th payment under the reconfigured schedule. As the government searches for a solution, the uncertainty weighs heavily on taxpayers. The withdrawal of the
Shimanta Das 
