Fiscal databases, the supervisory bicameral: yes to a new real estate registry and direct crediting of deductions to the account

Constitute one centralized anti-money laundering database on the Spanish model, where all the notarial data of both real estate and corporate contracts are brought together. Introduce the possibility, through the technological infrastructure of the App IO, of credit the tax deductions directly to the current account, with a mechanism similar to the cashback, for all deductible expenses. Create a data integration system between Inps And Revenue Agency, through the Entratel channel with the aim of simplifying the administrative procedures of the entities concerned, and the tax and declaration obligations of taxpayers. These are some of the points of the final document of the fact-finding investigation on Digitization and interoperability of tax databases voted unanimously by bicameral commission supervisoryTax Register.

The package of proposals also includes the implementation ofFull real estate registry which provides for the integration of the cadastral database with that of real estate properties in order to allow municipalities to identify in real time buildings and real estate units located in their own territory. The real estate registry must be enriched with any other data relating to the property: town planning compliance, energy, seismic, acoustic classification, presence of any cultural, landscape or other constraints, applicable Imu rates, lease agreements, of concrete use (main home, leased property, property held available). The document approved by the supervisory commission on the tax registry also provides for the introduction ofthe mandatory digital file of the building, to be able to identify risk situations relating to buildings and plan interventions aimed at preventing risks of calamitous events.

The principle of habeas data was then approved, that is the right of citizens to control of their data: it follows the right for the citizen-taxpayer and the delegated professional to know the data referable to his person in absolute parity with the administrations that hold them. Therefore, in the event of a request for access to administrative documents, the direct, concrete and current interest will be recognized, in particular in the data from which an assessment has been made.

Finally, again on the subject of assessment, the document explicitly excludes that the deeds of assessment of the Revenue Agency may be the exclusive result of an automated procedure or, in any case, based on a system of artificial intelligence; while the obligatory nature of the motivation for the assessment must be strengthened, also in relation to the clarifications provided by the taxpayer.

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