TaxCompass

    Ravvedimento operoso

    Also known as: voluntary correction, self-amendment

    Ravvedimento operoso (D.Lgs. 472/1997, art. 13) lets a taxpayer voluntarily correct a missed or late payment or filing by paying the tax due plus interest and a reduced penalty. The sooner you regularise, the smaller the penalty reduction.1

    What this means for you

    If you miss a deadline or underpay, this is your cheap way out before the tax office acts — penalties can drop dramatically. It's why catching a mistake early matters so much.

    Related terms

    Modello F24IRPEFIVA

    Sources

    1. 1.Normattiva — D.Lgs. 472/1997, art. 13

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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