{"id":2107,"date":"2026-06-11T12:06:29","date_gmt":"2026-06-11T10:06:29","guid":{"rendered":"https:\/\/www.santoro.it\/concordato-preventivo-biennale-2026-2027-updates-and-differences-compared-to-the-first-two-year-period\/"},"modified":"2026-10-26T15:18:55","modified_gmt":"2026-10-26T14:18:55","slug":"concordato-preventivo-biennale-2026-2027-updates-and-differences-compared-to-the-first-two-year-period","status":"publish","type":"post","link":"https:\/\/www.santoro.it\/en\/concordato-preventivo-biennale-2026-2027-updates-and-differences-compared-to-the-first-two-year-period\/","title":{"rendered":"CONCORDATO PREVENTIVO BIENNALE 2026-2027: UPDATES AND DIFFERENCES COMPARED TO THE FIRST TWO-YEAR PERIOD"},"content":{"rendered":"\n

<\/p>\n\n

With the start of the new 2026-2027 two-year period, the Concordato Preventivo Biennale (CPB) is back in the spotlight. This instrument, introduced by the legislator with Legislative Decree No. 13 of February 12, 2024, is part of a broader tax reform process aimed at fostering a more collaborative relationship between taxpayers and the Tax Authorities.<\/p>\n\n

The goal is to move beyond the traditionally authoritarian view of the tax relationship toward a model based on trust, dialogue, and the prevention of litigation, as outlined by the enabling law for tax reform and emphasized by constitutional jurisprudence, which identifies mutual fairness as the “prerequisite for all civil coexistence.”<\/em><\/p>\n\n

Following the first application relating to the 2024-2025 biennium, the new cycle features several updates. The regulatory framework is now more consolidated, not only thanks to the experience gained by businesses, professionals, and sector operators, but also due to targeted corrective interventions.<\/p>\n\n

What Remains Unchanged<\/h3>\n\n

The fundamental structure of the Concordato Preventivo Biennale remains substantially the same. The Italian Revenue Agency, based on the information at its disposal, formulates a proposal for the two-year definition of business or self-employment income and the net production value, relevant for income tax and IRAP purposes respectively. The taxpayer, who must be a subject to whom the Synthetic Reliability Indices (ISA) apply, can decide whether to join.<\/p>\n\n

In case of acceptance, taxes and mandatory social security contributions are determined based on the agreed income for the entire two-year period, regardless of any higher or lower income actually earned.<\/p>\n\n

This mechanism is at the heart of the institution’s main objective: to ensure greater tax certainty and reduce the risk of litigation, while rewarding taxpayers who adopt compliance-oriented behavior.<\/p>\n\n

However, it is essential to emphasize that joining the CPB does not exempt the taxpayer from ordinary obligations. In fact, they remain obliged to maintain proper accounting records, submit annual tax returns, and communicate data via ISA models. Furthermore, the agreement is not absolute: the regulations provide for specific termination scenarios, such as in the case of “exceptional circumstances” resulting in a reduction of actual income exceeding 30% compared to the agreed amount, or forfeiture.<\/p>\n\n

The agreed tax base is also relevant for mandatory social security contributions. Circular No. 18\/E of 2024 clarified that:<\/p>\n\n

“Any higher or lower income ordinarily determined, compared to that subject to the agreement, is not relevant for the purposes of determining income taxes as well as mandatory social security contributions, […] without prejudice to the possibility for the taxpayer to still pay contributions on the portion exceeding the agreed income.”<\/em><\/p>\n\n

This provision marks a difference from previous forms of settlement, where case law had highlighted the autonomy of privatized social security funds in determining their own contribution tax bases.<\/p>\n\n

What Changes: Main Updates for the 2026-2027 Biennium<\/h3>\n\n

Among the most significant interventions for the new two-year period is the legislator’s desire to make the proposals formulated by the Tax Authorities more closely aligned with the subjects’ actual ability to pay. The experience of the first two-year period highlighted some critical issues, with proposals sometimes perceived as burdensome compared to actual economic results. The new provisions, also through the “Corrective Decree” (Legislative Decree No. 81 of June 12, 2025) mentioned by Circular No. 9\/E of 2025, aim to promote greater sustainability of the instrument and encourage its use.<\/p>\n\n

The major difference compared to the first two-year period is the greater maturity of the institution. While in 2024 the CPB was an absolute novelty, for the 2026-2027 biennium, taxpayers can rely on concrete experience and a greater awareness of the advantages and critical issues.<\/p>\n\n

The renewal process is governed by Article 14 of Legislative Decree 13\/2024, which establishes that, once the first two-year period has elapsed and in the presence of the requirements, the Italian Revenue Agency formulates a new proposal.<\/p>\n\n

Circular No. 9\/E of 2025 provided operational details for joining the 2026-2027 biennium, specifying that taxpayers who joined for 2024-2025 will be able to receive a new proposal for the following two-year period.<\/p>\n\n

When it is Worth Evaluating Joining<\/h3>\n\n

There is no one-size-fits-all answer. The convenience of the CPB depends on multiple factors: the historical and prospective performance of the business, planned investments, and the characteristics of the reference sector.<\/p>\n\n

For businesses expecting stable or growing results, the agreement can represent an effective tool for planning and tax certainty, crystallizing the tax and contribution burden and shielding them from any tax assessments on the income covered by the agreement. A further element of convenience is represented by the optional substitute tax regime, governed by Article 20-bis of Legislative Decree 13\/2024. This regime allows the portion of agreed income that exceeds that declared in the previous year to be subject to a substitute tax with preferential rates graduated based on the taxpayer’s ISA score. In the event of renewal of the agreement, the parameter for calculating this excess is the actual income declared in the tax period preceding the new biennium.<\/p>\n\n

In other cases, especially in the presence of unstable markets or uncertain forecasts, conducting an in-depth assessment of the economic effects of joining remains essential. Acceptance of the proposal, in fact, binds the taxpayer for two tax periods.<\/p>\n\n

Final Considerations<\/h3>\n\n

The Concordato Preventivo Biennale 2026-2027 confirms and strengthens the path started by the legislator: promoting increasingly close and profitable collaboration between the Tax Authorities and the taxpayer. This approach is based on the principle of legitimate expectation and good faith, which must characterize the relationship between the parties and which finds its maximum expression in litigation-reduction instruments such as the CPB. The updates introduced aim to make the tool more balanced and aligned with the economic reality of businesses and professionals. What remains unchanged, in any case, is the need for a careful and personalized evaluation. It is, in fact, a strategic decision that will affect the tax planning of an entire two-year period.<\/p>\n","protected":false},"excerpt":{"rendered":"

With the start of the new 2026-2027 two-year period, the Concordato Preventivo Biennale (CPB) is back in the spotlight. This instrument, introduced by the legislator with Legislative Decree No. 13 of February 12, 2024, is part of a broader tax reform process aimed at fostering a more collaborative relationship between taxpayers and the Tax Authorities.<\/p>\n","protected":false},"author":5,"featured_media":2108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-en"],"yoast_head":"\nCONCORDATO PREVENTIVO BIENNALE 2026-2027: UPDATES AND DIFFERENCES COMPARED TO THE FIRST TWO-YEAR PERIOD - Studio Santoro & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.santoro.it\/en\/concordato-preventivo-biennale-2026-2027-updates-and-differences-compared-to-the-first-two-year-period\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CONCORDATO PREVENTIVO BIENNALE 2026-2027: UPDATES AND DIFFERENCES COMPARED TO THE FIRST TWO-YEAR PERIOD - Studio Santoro & Partners\" \/>\n<meta property=\"og:description\" content=\"With the start of the new 2026-2027 two-year period, the Concordato Preventivo Biennale (CPB) is back in the spotlight. 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