Decreto Semplificazioni – ISA index

The ISA index is a tax judgment on a scale from 1 to 10 applied to business or self-employment.

The “decreto semplificazioni” extends the measures provided last year for the economic crisis due to COVID-19 with corrections on ISA’s index and specific causes of exclusion from the compilation of the index.

In addition, The Italian Revenue Agency and Italian financial police must be considerate:

–          for the tax period in progress on 31/12/2021, the tax judgment of the ISA index of the tax periods in progress on 31 December 2019 and 31 December 2020.

–          for the tax period in progress on 31/12/2022, the tax judgment of the ISA index of the tax periods in progress on 31 December 2020 and 31 December 2021.

The law then confirms the postponement of the terms of approval of the ISA index.