With Legislative Decree 81 of 12/06/2025, the following was re-proposed, in a manner almost similar to that of the first edition and illustrated in the circular of 18 November 2024 below Biennial Preventive Arrangement for Tax Years 2025 and 2026 et seq.
Those who opt for the application of the CPB for 2025-2026 will also have the option of joining the special repentance (a kind of 'tax shield'), which allows the regularisation of annuities from 2019 to 2023with protection, therefore, from assessments for those tax periods by paying a reduced substitute tax.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.