Isa 2024, models and technical specifications approved

With provision 68718/2024 of 28 February 2024 of the Director of the Revenue Agency, 175 models for 2024 ISAs were published.
The provision in question follows the previous directorial provision 21545 of 29 January 2024, with which the Revenue Agency identifies and makes known the economic, accounting and structural data that will be relevant for the application of the synthetic reliability indices for 2024.
At the same time it also makes known which economic activities will be necessary for which it will be necessary to carry out the revision of the indices in question.
We remind you that taxpayers who, in the 2023 tax period, have mainly carried out one of the economic activities in the agriculture, manufacturing, services, professional activities and trade, for which the synthetic indices of fiscal reliability (ISA) are approved.
Furthermore, subjects who do not carry out one of the activities included, but who have two or more Ateco codes and with one of the indices that accrue revenues exceeding 30% of the total, must also send it.
Furthermore, subjects who carry out business, artistic or professional activities and participate in a VAT group are required.
Identification of Isa data to know useful data in advance.
We remind you that the ISA data are relevant for the purposes of the biennial composition with creditors proposal as the score obtained from the compilation of the forms also enters among those used by the AdE to formulate the taxable/taxation proposal for the tax years 2024/2025.
read also Form for the two-year composition with creditors: instructions for completing the proposal For greater clarity, the examination starts from the January provision which indicates the relevant data for the application of the Isa.
The aim is to allow taxpayers to know in advance which data will be useful for the application of the Isa in the current year.
The data to be used for the identification, as established by law, must be disclosed with a provision from the Revenue Agency by 31 January of the year to which the indices apply.
The economic, structural and accounting data that must be used in the declaration useful for determining the "tax report cards" remain unchanged compared to those in force for 2023 (also used for the previous year).
In Annex 1, however, the additional data used starting from the 2024 tax period for the application of ISAs are listed and specifically concern: Pensioner status, for all ISAs in application for the 2023 tax year, excluding of ISAs for which the variable is already present within the data collection model.
Cooperative corporate form, for all ISAs in application for PI 2023, with the exception of ISAs for which the variable is already present within the data collection model.
Energy consumption, for all ISAs in application for PI 2023, with the exception of ISAs for which the variable is already present within the data collection model.
Age of employees, for all ISAs in application for PI 2023, with the exception of ISAs for which the variable is already present within the data collection model.
Isa revisions 2024 The provision, with annex 2, also defines the revision program of the indices to be applied in the 2024 tax period.
The provision specifically provides that the indices are subject to revision at least every two years from their first application or from 'last revision.
With a provision of the director of the Revenue Agency, to be issued by January of each year, the economic activities for which the indices must be developed or their revision must be carried out are identified.
In Annex 2, in fact, there is the list of economic activities that will be involved in the next revision.
With provision 68718 of 28 February 2024, the technical specifications for the correct compilation of the forms are approved.
There are few new features for 2024.
We remind you that the questionnaire can be completed using the «Your Isa» software available on the Revenue Agency website.
From a technical point of view, please note that those who use the «OnLine Income» application can, based on the correspondence of the data, import the data inserted therein into the «Your Isa» application using the appropriate IT function .
read also ISA: what are they? How the entrepreneur's report card works