Tax news · – September 2026

Dichiarazione integrativa after the avviso bonario and cartella

Dichiarazione integrativa (amended return)
The integrativa remains available until the assessment time limits expire; what the avviso bonario (notice of irregularity) closes off is ravvedimento (voluntary correction), not the correction.

Under art. 2, comma 8, del d.P.R. 22 luglio 1998, n. 322, income tax, IRAP (Italian regional business tax) and withholding agents’ returns may be amended to correct errors or omissions, increasing or reducing the taxable base, within the time limits of art. 43 del d.P.R. 29 settembre 1973, n. 600: 31 December of the fifth year after filing. Comma 8-bis governs the credit: where a return in the taxpayer’s favour is filed after the deadline for the following one, the credit is offset against liabilities arising from the tax period following that of filing. The third sentence preserves the right to claim, in assessment proceedings or in court, errors of fact or of law that produced a higher taxable base, a higher tax liability or a lower credit.

The automated control notice (artt. 36-bis d.P.R. 600/1973 and 54-bis d.P.R. 633/1972) opens sixty days for explanations and payment at one third of the penalty, avoiding the ruolo (tax roll); where a definitive notice follows, recalculated in autotutela (self-review), the period runs afresh from it (art. 2, comma 2, d.lgs. 462/1997). Circolare 6/E of 2015, par. 10.4, confines the bar on ravvedimento (art. 13, comma 1-ter, d.lgs. 472/1997) to irregularities detectable by those controls. An integrativa under art. 2, comma 8, does not extinguish the ruolo: mandatory autotutela for error as to the underlying facts or payments not taken into account (art. 10-quater, letters e and f, legge 212/2000), and appeal remain. Cass., Sezioni Unite civili, 30 giugno 2016, n. 13378 allows return errors to be raised in court.

IN PRACTICE
Within sixty days of receiving the notice the taxpayer sends the explanations to the office or pays what is due, ravvedimento remaining available for those breaches alone that have not been assessed. The time limit for payment rises to ninety days, running from the electronic transmission of the invitation to the appointed intermediary, where forwarding of the outcome is provided for in the transmission mandate (art. 2-bis, commi 1, lettera a), e 3, del d.l. 203/2005); otherwise the invitation arrives by recorded delivery and the ordinary sixty-day limit applies. Once the cartella di pagamento (tax demand) has been served, the taxpayer appeals within sixty days under art. 21 del d.lgs. 546/1992, applying for a stay under art. 47 and, in parallel, for autotutela; to be kept on file are the receipt for the integrativa, the reconciliation schedule and the payment receipts. From 1 January 2027 d.lgs. 5 agosto 2026, n. 141 repeals artt. 36-bis and 43 del d.P.R. 600/1973, art. 54-bis del d.P.R. 633/1972, art. 2 del d.lgs. 462/1997 and art. 2-bis del d.l. 203/2005, but not art. 2 del d.P.R. 322/1998.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.

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