Biennial tax agreement (concordato preventivo biennale) 2026–2027: deadline 2 November

Legal position 2026, as of 11.10.2026. General information, not tax advice for an individual case.

What is it about?

Under the concordato preventivo biennale (CPB), the Agenzia delle Entrate proposes an income from the activity for 2026 and 2027 and, for those liable to IRAP (not individuals), also a value for IRAP. If you accept, you pay tax and compulsory contributions on these values in principle; a higher actual income is not taxed on top. For the part above the 2025 income, you can choose, within limits, a substitute tax (imposta sostitutiva) of 10 to 15%, depending on the ISA score. In addition, the Agenzia delle Entrate may in principle not adjust the income from the activity for these years; checks remain possible, and if a ground for forfeiture applies, this protection ends.

Who can take part?

Anyone who had to apply the ISA for 2025, for the first time or as a renewal after 2024–2025. Forfettari cannot take part, nor can anyone who has already joined for 2025–2026 and, among other things, anyone who has not filed the required income tax return for one of the last three years or has certain final tax and contribution debts of €5,000 or more.

Deadline and procedure

The deadline was moved by law to 31 October 2026; as that is a Saturday, Monday, 2 November 2026 applies. Joining late is not possible (no remissione in bonis); withdrawal is possible until the deadline. The proposal is calculated by the software “Il tuo ISA CPB”. It is accepted with REDDITI 2026 or separately with the Modello CPB and the cover sheet of REDDITI 2026 (it does not replace the tax return), yourself or through an intermediary.

What to bear in mind

The commitment applies to both years. If the actual income is lower, even in the case of a loss, tax and contributions remain due on the agreed income. The CPB ends early, for example, if the activity is given up or in officially determined exceptional circumstances with more than 30% less income than agreed. In the case of certain violations it lapses for both years; tax and contributions on a higher agreed income then remain due. Whether joining is worthwhile depends on your own proposal and must be clarified in the individual case with a tax adviser.