L'accesso e permanenza nel regime forfetario - MySolution


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Key Changes in the 2025 Redditi PF Model for Flat-Rate Regime Taxpayers

The LM section of the 2025 Redditi PF model brings notable changes for taxpayers under Italy's flat-rate regime. Key updates include:

  • Focus on the two-year advance agreement (CPB).
  • Management of incremental income (rows LM 32-33).
  • Column 7 now includes codes for excluding positive components from revenue limits (e.g., maternity benefits).
  • Verification of access and permanence requirements via row LM21, updated with column 4 for the new 2025 ATECO code.
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Il Quadro LM del modello Redditi PF 2025 introduce rilevanti innovazioni per i contribuenti in regime forfetario, con particolare attenzione al concordato preventivo biennale (CPB) e alla gestione del reddito incrementale (righi LM 32 - LM 33). Inoltre, la colonna 7 prevede dei codici per l’esclusione componenti positivi dai limiti relativi ai ricavi (es. per le indennità di maternità). L’attestazione dei requisiti di accesso e permanenza nel regime passa attraverso la compilazione del rigo LM21, che quest’anno è stato integrato con la colonna 4 relativa al nuovo codice ATECO 2025.

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