Alternatives to tax litigation (istituti deflattivi): which one is worth using, and when

Alternatives to tax litigation (istituti deflattivi): which one is worth using, and when

Before challenging an assessment from the Agenzia delle Entrate it is worth weighing up the istituti deflattivi, the settlement mechanisms that cut penalties and time compared with tax litigation.

Accertamento con adesione (settlement by agreement): the assessed taxable base is negotiated with the tax office; penalties fall to one third of the minimum and the time limit for appealing is suspended for 90 days.

Acquiescenza (acceptance): by paying within the appeal period without challenging the assessment, penalties drop to one third; this is the sensible route when the assessment is well founded.

Autotutela (administrative self-review): a request that the office annul its own act for manifest error; there are now cases where self-review is mandatory, but it does not suspend the time limit for appealing.

Conciliazione giudiziale (court-supervised settlement): once proceedings are under way, penalties are reduced to 40% (first instance) or 50% (appeal). The choice turns on how well founded the assessment is, on the amounts and on the appetite for risk: the firm builds a side-by-side numerical comparison of the options before the 60-day deadline expires.

← Back to the Observatory · Ask the firm for an opinion