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Ravvedimento operoso: who can use it and how far the penalty falls
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 457 words · 6 min
Worked example
Ten days late
A payment of €1,000 is made ten days after the deadline, in 2026. Base penalty: 12.5 % × 10 / 15, that is €83.33. Paying within thirty days cuts the penalty to one tenth: €8.33; the Agenzia's table, which rounds, gives 0.83 % for the tenth day. Interest: 1,000 × 1.6 × 10 / 36,500 = €0.44. Total paid: €1,008.77.
Practical case
A payment made twenty-five days late
A shopkeeper forgot a €1,800 tax payment and makes it of her own accord twenty-five days after the deadline, in 2026. The breach falls after 1 September 2024 and no notice has been served on her. How much must she pay in all, counting tax, reduced penalty and interest?
Hint: Find the base penalty for a delay between 15 and 90 days, then the fraction for a payment within thirty days.
Show the solution
The delay is longer than fourteen days but no longer than ninety: the base penalty is 12.5 %, that is 1,800 × 12.5 % = €225.00. Payment arrives within thirty days, so the penalty falls to one tenth: €22.50. Interest at the 2026 statutory rate is 1,800 × 1.6 × 25 / 36,500 = €1.97. Total: 1,800 + 22.50 + 1.97 = €1,824.47.
Answer: €1,824.47 in all
Practical case
A balance put right after two hundred days
A self-employed consultant finds he never paid €4,000 of tax that fell due two hundred days ago; both the deadline and the payment fall in 2026 and he has received no letter. Following the Agenzia table's reading in days, what reduced penalty must he pay, and how much interest?
Show the solution
Beyond ninety days the base penalty is 25 %: 4,000 × 25 % = €1,000.00. Between 91 days and one year the fraction is one eighth: 1,000.00 / 8 = €125.00, or 3.125 % of the tax, which the table rounds to 3.12 %. Interest: 4,000 × 1.6 × 200 / 36,500 = €35.07. He pays 4,000 + 125.00 + 35.07 = €4,160.07.
Answer: €125.00 of penalty and €35.07 of interest
Practical case
Sixty days and a rounded table
An SRL pays €3,000 of tax sixty days late, in 2026. The director worked out the penalty with the percentage from the Agenzia's table, 1.39 %, and got €41.70. Does the calculation on the exact fraction lead to the same figure? And how much is the interest?
Show the solution
The delay lies between 15 and 90 days: base penalty 12.5 %, that is 3,000 × 12.5 % = €375.00. Between 31 and 90 days the fraction is one ninth: 375.00 / 9 = €41.67. The table's percentage is 1.3888… % rounded, hence the three-cent gap; the calculator uses the exact fraction. Interest: 3,000 × 1.6 × 60 / 36,500 = €7.89.
Answer: No: €41.67 on the exact fraction, plus €7.89 of interest
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