Ravvedimento operoso: who can use it and how far the penalty falls

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Base penalty if the payment is omitted or made more than 90 days after the deadline — 25 % of the tax
  agenziaentrate.gov.it · 2026 rules
• Base penalty with a delay of no more than 90 days — 12.5 % of the tax
  agenziaentrate.gov.it · 2026 rules
• Daily shares the 12.5 % penalty is split into, for delays of up to fifteen days — 15
  gazzettaufficiale.it · 2026 rules
• Delay separating the 12.5 % penalty from the 25 % one — 90 days
  agenziaentrate.gov.it · 2026 rules
• Longest delay for the daily penalty, in the wording of the Agenzia's page — 15 days
  gazzettaufficiale.it · 2026 rules
• Denominator of the reduction for a payment within 30 days of the deadline — 10 (one tenth of the minimum)
  agenziaentrate.gov.it · 2026 rules
• Time limit for the one-tenth reduction, from the deadline — 30 days
  agenziaentrate.gov.it · 2026 rules
• Denominator of the reduction within 90 days — 9 (one ninth of the minimum)
  agenziaentrate.gov.it · 2026 rules
• Denominator of the reduction within one year — 8 (one eighth of the minimum)
  agenziaentrate.gov.it · 2026 rules

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