Revenue Agency, guide to the concordat, proposal approved by 30/9

A complete guide to the biennial preventive concordat: from the general rules to the benefits for those who join, through the answers to questions from taxpayers and professionals. Circular no. 9/E was signed today by the director of the Revenue Agency, Vincenzo Carbone, which contains all the updated instructions on the subject of concordat, also in light of the recent corrective decree.

For the two-year period 2025-2026, the Revenue Agency reminds us, the "double track" is valid for communicating the choice: this year, the adhesion can in fact be formalized together with the declaration or alternatively in an "independent" way, that is, by sending the Cpb form together with the front page of Income 2025 only.

More specifically, as provided for by the provision of 24 April, membership for the two-year period 2025-2026 can be submitted together with the income tax return and the ISA forms, by 30 September 2025, or independently.

In the case of autonomous adhesion, the taxpayer may send the Cpb form together with only the front page of the 2025 Income Declaration, using the same electronic channel as the annual declaration, within the deadline established for adhesion. The circular reminds that the deadline for accepting the composition proposal, originally set for July 31, has been moved to September 30, 2025 by the "corrective" decree (Legislative Decree no. 81/2025).