Lowering taxes is good for the taxpayer, but also for the taxman who collects more and with less effort. An obvious consideration for many, not for many members of the ruling majority.
Yet from the official documents of the same executive it emerges that the tax gap, that is the difference between the taxes due and those actually paid by the Italian taxpayers, is reducing. So there is less evasion. Not only this result is also due to certain forms of separate taxation, such as the flat rate tax on rents. A sort of flat tax on rental income, much loved by landlords and tenants.
Among the documents attached to Nadef, a government document that updates the estimates and prepares the ground for the budget law, one is dedicated to the underground economy.
The alleged loss of rental income was € 0.76 billion in 2013, it grew to € 1.2 billion in 2015 and then fell to € 0.69 billion in 2018. In sum, the current tax gap is 8 billion. , 4%, compared to 15% in 2015. A trend that shows “a change in the behavior of taxpayers, oriented towards greater tax compliance”, explains the same document. As regards the effects of the separate tax regime, “despite the introduction of the reduced rate (the ordinary rate at 21%, up to 10% for agreed leases, ed), the revenue from leases did not show significant decreases If, in fact, the ratio between declared revenue and GDP is calculated, it can be observed that the latter fluctuates around 0.5% (it was 0.4% in 2011) “.
In essence, the Ministry of Economy led by Roberto Gualtieri admits that a separate tax regime has not reduced revenue and has brought out the hidden.
The introduction of the coupon also to tourist rentals, in effect from 2017 income, has also reduced evasion on short rentals.
It is a pity that the government itself has tried to limit tourist rentals, by providing for the obligation of the entrepreneurial regime after four properties.
Too bad that within the executive there are also those who want to eliminate special tax regimes. And that until today no one has yet managed to implement the promise to extend the flat rate tax also to commercial rents. “The data, on the other hand, gives one more reason to do so”, explains Giorgio Spaziani Testa, president of Confedilizia. “Due to the pandemic, trade and catering are in crisis. Extending the coupon would allow a reduction in the rent that goes to the State, allowing owners and traders more bargaining margins”.
In addition to the reduction of the tax gap, yesterday the Revenue Agency led by Ernesto Maria Ruffini (in the photo) recorded the increase in pre-filled returns sent by taxpayers: 3.9 million this year, compared to 3.3 in 2019.