Il Decreto del Ministero dell'Economa of December 4, 2009, published in the Official Gazette 291, 15.12.2009, ordered the reduction of 2 percentage points of the measure of legal interest: from 01.01.2010 because the interest has been reduced from 3% to 1%.
The rate reduction will affect the taxpayer from tax point of view as will become less onerous than in the past, the use of active repentance made to heal the taxes not paid or paid in full at maturity ordinary.
It also points out that the use of active repentance, after the recent changes relating to the 'amount of the sanctions and indeed to reduce the statutory rate, often diventa meno oneroso per i contribuenti rispetto ai tassi che possono essere pagati ai finanziatori per gli scoperti.
Infine, il decreto stabilisce, inoltre, che,sempre con decorrenza 2010, scende dal 2.75% al 2%, il tasso di interesse dovuto per l’erario sui rimborsi di imposta.
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