It was published by the Revenue Agency on directorial measure with which, annually, the economic, accounting and structural data relevant for the application of the synthetic indices of fiscal reliability (ISA) are identified. In this case we are talking about the 2024 tax period. Among the economic activities affected by the revision of the same indices, many are those relating to public gaming.
The annual identification of this information is provided for by article 9-up to of Legislative Decree no. 50/2017, with the aim of allowing taxpayers to know in advance which data will be useful for the purposes of applying the Isa for the current year, in such a way as to be able to have all the necessary elements available to prepare the relevant models declaratives.
The reference rule establishes that taxpayers to whom ISAs apply must declare the data useful for their application, on the basis of the provisions of the relevant technical and methodological documentation approved by decree of the Minister of Economy and Finance, regardless of the income determination regime used, and that these data must be identified by order of the director of the Revenue Agency, to be issued by 31 January of the year for which the indices apply.
The provision in question provides that the data, for the 2024 tax period, are the same as those specified in the decrees approving the indices in force for the 2023 tax period, or those identified, for review purposes, within the models for the communication of data relevant for the application of the synthetic tax reliability indices used for the 2022 tax period approved in February 2023, to which those indicated in the annex to the provision must be added.
Of note, among the activities involved in the review:
92.00.01 - Receivers of Lotto, SuperEnalotto, Totocalcio etc.; 92.00.09 – Other activities connected with lotteries and betting; 93.21.01 – Management of amusement, theme and water parks, which generally include shows, exhibitions and services; 93.21.02 – Management of attractions and entertainment activities in itinerant form (rides) or traveling entertainment activities carried out with removable equipment, in public and private spaces.
List of economic activities revised for tax period 2024
Further data for the application of ISAs to the 2024 tax period
