{"id":34146,"date":"2026-11-13T09:38:24","date_gmt":"2026-11-13T09:38:24","guid":{"rendered":"https:\/\/beneggiassociati.com\/?page_id=34146"},"modified":"2026-11-13T11:06:22","modified_gmt":"2026-11-13T11:06:22","slug":"tax-regularisation-calculator","status":"publish","type":"page","link":"https:\/\/beneggiassociati.com\/en\/tax-regularisation-calculator\/","title":{"rendered":"Putting tax and contribution breaches right (ravvedimento)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"34146\" class=\"elementor elementor-34146 elementor-34145 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c695 e-flex e-con-boxed e-con e-parent\" data-id=\"7c3c695\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f456c0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7f456c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1b821 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1b821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbaf4b e-con-full e-flex e-con e-child\" data-id=\"2bbaf4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5435 elementor-widget elementor-widget-heading\" data-id=\"8fb5435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Putting tax and contribution breaches right (ravvedimento)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e94983d e-flex e-con-boxed e-con e-parent\" data-id=\"e94983d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-536bd65 elementor-widget elementor-widget-text-editor\" data-id=\"536bd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Simulation of late-payment relief, notices of irregularity and tax amnesties<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387f5c2 elementor-widget elementor-widget-heading\" data-id=\"387f5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What it costs to put things right, case by case<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b9ca0 elementor-widget elementor-widget-text-editor\" data-id=\"37b9ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When a payment is late, a return contains a mistake or a notice has arrived, the penalty depends on how much time has passed and on how you put things right. This tool calculates penalties, interest and the total to pay for each case: choose what you want to put right and enter a few details, the rest is already set. For each case you also find the F24 payment form codes and the deadlines. It is an indicative simulation: it is not advice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a43617 e-flex e-con-boxed e-con e-parent\" data-id=\"0a43617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6793c9 elementor-widget elementor-widget-heading\" data-id=\"c6793c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The calculator<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24949b3 elementor-widget elementor-widget-html\" data-id=\"24949b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-regol\"><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d9665 elementor-widget elementor-widget-html\" data-id=\"a9d9665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-regol-gf\" hidden><script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 3.1.\"),o(),0))},initializeOnLoaded:function(o){gform.callIfLoaded(o)||(document.addEventListener(\"gform_main_scripts_loaded\",()=>{gform.scriptsLoaded=!0,gform.callIfLoaded(o)}),document.addEventListener(\"gform\/theme\/scripts_loaded\",()=>{gform.themeScriptsLoaded=!0,gform.callIfLoaded(o)}),window.addEventListener(\"DOMContentLoaded\",()=>{gform.domLoaded=!0,gform.callIfLoaded(o)}))},hooks:{action:{},filter:{}},addAction:function(o,r,e,t){gform.addHook(\"action\",o,r,e,t)},addFilter:function(o,r,e,t){gform.addHook(\"filter\",o,r,e,t)},doAction:function(o){gform.doHook(\"action\",o,arguments)},applyFilters:function(o){return gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_54' ><div id='gf_54' class='gform_anchor' tabindex='-1'><\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_54' id='gform_54'  action='\/en\/wp-json\/wp\/v2\/pages\/34146#gf_54' data-formid='54' novalidate>\n                        <div class='gform-body gform_body'><div id='gform_fields_54' class='gform_fields top_label form_sublabel_above description_above validation_above' data-column-layout='fixed'><div id=\"field_54_27\" class=\"gfield gfield--type-honeypot gform_validation_container field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\"><label id='gfield_label_54_27' class='gfield_label gform-field-label' for='input_54_27'><span class='gform-field-label__text'>Email<\/span><\/label><div class='gfield_description' id='gfield_description_54_27'>This field is for validation purposes and should be left unchanged.<\/div><div class='ginput_container'><input name='input_27' id='input_54_27' type='text' value='' autocomplete='new-password'\/><\/div><\/div><div id=\"field_54_23\" class=\"gfield gfield--type-text gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"51878dbc\" data-field-span=\"12\"><label id='gfield_label_54_23' class='gfield_label gform-field-label' for='input_54_23'><span class='gform-field-label__text'>Name<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_23' id='input_54_23' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"  autocomplete=\"given-name\" \/><\/div><\/div><div id=\"field_54_25\" class=\"gfield gfield--type-text gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b823d482\" data-field-span=\"12\"><label id='gfield_label_54_25' class='gfield_label gform-field-label' for='input_54_25'><span class='gform-field-label__text'>Company (optional)<\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_25' id='input_54_25' type='text' value='' class='large'      aria-invalid=\"false\"  autocomplete=\"organization\" \/><\/div><\/div><div id=\"field_54_26\" class=\"gfield gfield--type-phone gfield--phone-format-international gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"3e3350ab\" data-field-span=\"12\"><label id='gfield_label_54_26' class='gfield_label gform-field-label' for='input_54_26'><span class='gform-field-label__text'>Phone (optional)<\/span><\/label><div class='ginput_container ginput_container_phone'><input name='input_26' id='input_54_26' type='tel' value='' class='large'    aria-invalid=\"false\"  autocomplete=\"tel\"  \/><\/div><\/div><div id=\"field_54_1\" class=\"gfield gfield--type-email gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"52634072\" data-field-span=\"12\"><label id='gfield_label_54_1' class='gfield_label gform-field-label' for='input_54_1'><span class='gform-field-label__text'>Email<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='gfield_description' id='gfield_description_54_1'>Controller: Beneggi Societ\u00e0 tra Professionisti S.r.l., Via Maurizio Gonzaga 7, 20123 Milan, info@beneggiassociati.com. We use your name and email, and your company and phone if you give them, to prepare and send you the report you asked for. The figures you enter appear in the report and are kept with your request for 12 months, then deleted. We do not send you promotional messages without your separate consent. Data may be processed by the providers that run the website and email delivery, under the safeguards required by law. You may ask for access, rectification, erasure, restriction and objection, and lodge a complaint with the Italian Data Protection Authority. Full notice: <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">privacy notice (in Italian)<\/a>.<\/div><div class='ginput_container ginput_container_email'>\n                            <input name='input_1' id='input_54_1' type='email' value='' class='large'    aria-required=\"true\" aria-invalid=\"false\" aria-describedby=\"gfield_description_54_1\" \/>\n                        <\/div><\/div><fieldset id=\"field_54_3\" class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"73cde11a\" data-field-span=\"12\"><legend id='gfield_label_54_3' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Consent<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/legend><div class='ginput_container ginput_container_consent'><input name='input_3.1' id='input_54_3_1' type='checkbox' value='1'   aria-labelledby=\"input_54_3_1_label gfield_label_54_3\" aria-required=\"true\" aria-invalid=\"false\"   \/> <label id='input_54_3_1_label' class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for='input_54_3_1' ><span class='gform-field-label__text'>I have read the <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">privacy notice (in Italian)<\/a> and ask to receive the report at the address given.<\/span><\/label><input type='hidden' name='input_3.2' value='I have read the &lt;a href=&quot;https:\/\/www.iubenda.com\/privacy-policy\/26599214&quot; target=&quot;_blank&quot; rel=&quot;noopener&quot;&gt;privacy notice (in Italian)&lt;\/a&gt; and ask to receive the report at the address given.' class='gform_hidden' \/><input type='hidden' name='input_3.3' value='51' class='gform_hidden' \/><\/div><\/fieldset><fieldset id=\"field_54_22\" class=\"gfield gfield--type-checkbox gfield--type-choice gfield--width-full exclude bng-iper-nl field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"ac716b1e\" data-field-span=\"12\"><legend id='gfield_label_54_22' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Newsletter (optional)<\/span><\/legend><div class='ginput_container ginput_container_checkbox'><div class='gfield_checkbox ' id='input_54_22'><div class='gchoice gchoice_54_22_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_22.1' type='checkbox'  value='newsletter'  id='choice_54_22_1'    aria-labelledby=\"label_54_22_1 gfield_label_54_22\"\/>\n\t\t\t\t\t\t\t\t<label for='choice_54_22_1' id='label_54_22_1' class='gform-field-label gform-field-label--type-inline'>I would like to receive the firm\u2019s newsletter with regulatory and tax updates. I can unsubscribe at any time. Details in the <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\">Privacy Policy (in Italian)<\/a>.<\/label>\n\t\t\t\t\t\t\t<\/div><\/div><\/div><\/fieldset><div id=\"field_54_4\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-regol-h-caso exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h4f46\" data-field-span=\"12\"><label id='gfield_label_54_4' class='gfield_label gform-field-label' for='input_54_4'><span class='gform-field-label__text'>caso<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_4' id='input_54_4' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_54_5\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-regol-h-dati exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h5f46\" data-field-span=\"12\"><label id='gfield_label_54_5' class='gfield_label gform-field-label' for='input_54_5'><span class='gform-field-label__text'>dati<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_5' id='input_54_5' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_54_6\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-regol-h-sintesi exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h6f46\" data-field-span=\"12\"><label id='gfield_label_54_6' class='gfield_label gform-field-label' for='input_54_6'><span class='gform-field-label__text'>sintesi<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_6' id='input_54_6' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_54_7\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-regol-h-dettaglio exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h7f46\" data-field-span=\"12\"><label id='gfield_label_54_7' class='gfield_label gform-field-label' for='input_54_7'><span class='gform-field-label__text'>dettaglio<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_7' id='input_54_7' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_54_8\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-regol-h-codici exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h8f46\" data-field-span=\"12\"><label id='gfield_label_54_8' class='gfield_label gform-field-label' for='input_54_8'><span class='gform-field-label__text'>codici<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_8' id='input_54_8' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_54_9\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-regol-h-avvertenze exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"h9f46\" data-field-span=\"12\"><label id='gfield_label_54_9' class='gfield_label gform-field-label' for='input_54_9'><span class='gform-field-label__text'>avvertenze<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_9' id='input_54_9' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_54_20\" class=\"gfield 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type='submit' id='gform_submit_button_54' class='gform_button button' onclick='gform.submission.handleButtonClick(this);' data-submission-type='submit' >Submit<\/button> <input type='hidden' name='gform_ajax' value='form_id=54&amp;title=&amp;description=&amp;tabindex=0&amp;theme=gravity-theme&amp;styles=[]&amp;hash=6eec376c068f7d30568c845b098465a4' \/>\n            <input type='hidden' class='gform_hidden' name='gform_submission_method' data-js='gform_submission_method_54' value='iframe' \/>\n            <input type='hidden' class='gform_hidden' name='gform_theme' data-js='gform_theme_54' id='gform_theme_54' value='gravity-theme' \/>\n            <input type='hidden' class='gform_hidden' name='gform_style_settings' data-js='gform_style_settings_54' id='gform_style_settings_54' value='[]' \/>\n            <input type='hidden' class='gform_hidden' name='is_submit_54' value='1' \/>\n            <input type='hidden' class='gform_hidden' name='gform_submit' value='54' \/>\n            \n    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id='gform_target_page_number_54' value='0' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_source_page_number_54' id='gform_source_page_number_54' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            \n        <\/div>\n                        <\/form>\n                        <\/div>\n\t\t                <iframe style='display:none;width:0px;height:0px;' src='about:blank' name='gform_ajax_frame_54' id='gform_ajax_frame_54' title='This iframe contains the logic required to handle Ajax powered Gravity Forms.'><\/iframe>\n\t\t                <script>\ngform.initializeOnLoaded( function() {jQuery('#gform_ajax_frame_54').on('load',function(){var contents = jQuery(this).contents().find('*').html();var is_postback = contents.indexOf('GF_AJAX_POSTBACK') >= 0;if(!is_postback){return;}var form_content = jQuery(this).contents().find('#gform_wrapper_54');var is_confirmation = 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jQuery(this).contents().find('.GF_AJAX_POSTBACK').html();if(!confirmation_content){confirmation_content = contents;}jQuery('#gform_wrapper_54').replaceWith(confirmation_content);jQuery(document).scrollTop(jQuery('#gf_54').offset().top - mt);jQuery(document).trigger('gform_confirmation_loaded', [54]);if(window.gform && gform.pagination && gform.pagination.removePageQueryArg){gform.pagination.removePageQueryArg(54);}window['gf_submitting_54'] = false;wp.a11y.speak(jQuery('#gform_confirmation_message_54').text());}else{jQuery('#gform_54').append(contents);if(window['gformRedirect']) {gformRedirect();}}jQuery(document).trigger(\"gform_pre_post_render\", [{ formId: \"54\", currentPage: \"current_page\", abort: function() { this.preventDefault(); } }]);        if (event && event.defaultPrevented) {                return;        }        const gformWrapperDiv = document.getElementById( \"gform_wrapper_54\" );        if ( gformWrapperDiv ) {            const visibilitySpan = document.createElement( \"span\" );            visibilitySpan.id = \"gform_visibility_test_54\";            gformWrapperDiv.insertAdjacentElement( \"afterend\", visibilitySpan );        }        const visibilityTestDiv = document.getElementById( \"gform_visibility_test_54\" );        let postRenderFired = false;        function triggerPostRender() {            if ( postRenderFired ) {                return;            }            postRenderFired = true;            gform.core.triggerPostRenderEvents( 54, current_page );            if ( visibilityTestDiv ) {                visibilityTestDiv.parentNode.removeChild( visibilityTestDiv );            }        }        function debounce( func, wait, immediate ) {            var timeout;            return function() {                var context = this, args = arguments;                var later = function() {                    timeout = null;                    if ( !immediate ) func.apply( context, args );                };                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else {            triggerPostRender();        }    } );} );\n<\/script>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95a7564 e-flex e-con-boxed e-con e-parent\" data-id=\"95a7564\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc88b39 elementor-widget elementor-widget-heading\" data-id=\"dc88b39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How the calculation works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebb836f elementor-widget elementor-widget-heading\" data-id=\"ebb836f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Late payments<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d769e9 elementor-widget elementor-widget-text-editor\" data-id=\"5d769e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Anyone who pays after the deadline can reduce the penalty through ravvedimento, the Italian voluntary regularisation procedure. For deadlines from 1 September 2024 the ordinary penalty is 25% of the unpaid amount, reduced to 12.5% within 90 days and to 0.83% a day within 15 days. A further reduction applies that depends on the delay: one tenth within 30 days, one ninth within 90, one eighth within a year, one seventh after that. For earlier deadlines the penalty is 30%, reduced to 15% within 90 days and to 1% a day within 15 days, with one seventh up to two years and one sixth after that.<\/p><p>Interest is calculated at the statutory rate, day by day: amount times rate times days late, divided by 36,500. The tool uses the rate set each year by the Ministry of Economy and Finance, from 1.60% in 2026 back to the rates of previous years, from 2019.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed6ed96 elementor-widget elementor-widget-heading\" data-id=\"ed6ed96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Returns not filed or incorrect<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de06696 elementor-widget elementor-widget-text-editor\" data-id=\"de06696\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A return filed within 90 days of the deadline is not treated as omitted: the penalty, reduced to one tenth of the minimum, starts at 25 euro and rises if there is tax to pay, because the minimum is 120% of the tax. After 90 days the return is omitted and regularisation is no longer possible.<\/p><p>For a mistake in a return already filed the penalty is 70% of the additional tax, with a minimum of 150 euro, reduced to one ninth within 90 days of the deadline, to one eighth within the deadline of the return for the year in which the mistake was made, and to one seventh after that. The additional tax is paid with penalty and interest and an amended return is filed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28926c5 elementor-widget elementor-widget-heading\" data-id=\"28926c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Notices of irregularity and assessments<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05e6fe7 elementor-widget elementor-widget-text-editor\" data-id=\"05e6fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A notice of irregularity, known in Italy as an avviso bonario, is paid within 60 days of receipt, 90 if it was sent to the intermediary, not counting the period from 1 August to 4 September. After an automated check the penalty falls to one third, that is 8.33% instead of 25%; after a formal check it falls to two thirds, that is 16.67%. You can ask to pay in up to 20 quarterly instalments, with interest of 3.5% a year from the second instalment.<\/p><p>For an assessment notice you can settle or accept the notice within 60 days of service: penalties are reduced to one third and you pay in one go or in up to 8 quarterly instalments, 16 if the amount exceeds 50,000 euro.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8711503 elementor-widget elementor-widget-heading\" data-id=\"8711503\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Collection notices and the rottamazione<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37ae62b elementor-widget elementor-widget-text-editor\" data-id=\"37ae62b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Rottamazione-quinquies, provided for by Law 199\/2025, covers amounts entrusted to the collection agent from 2000 to 2023 and requires the principal and the reimbursement of costs, without penalties, default interest and collection fee. The application closed on 30 April 2026. Those who joined pay in 54 bimonthly instalments up to 31 May 2035, with interest of 3% a year from 1 August 2026, and lose the benefit if two instalments are unpaid at an instalment due date.<\/p><p>The rottamazione of debts of regions and municipalities entrusted to the collection agent can be applied for from 16 October to 15 December 2026, but only if the body has adopted the measure. Amounts are communicated by 28 February 2027 and are paid in one go by 31 March 2027 or in 54 bimonthly instalments. On the date of checking, the tax authority page on tax amnesties lists no other open measures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13400cf elementor-widget elementor-widget-heading\" data-id=\"13400cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">INPS contributions and INAIL premiums<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77b1281 elementor-widget elementor-widget-text-editor\" data-id=\"77b1281\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For unpaid contributions the civil penalty is calculated every day at the European Central Bank main refinancing operations rate, plus 5.5 points a year, with a cap of 40% of the amount. If you pay in a single payment within 120 days of the due date, voluntarily and before any objection, the penalty equals the European Central Bank rate alone.<\/p><p>For evasion reported voluntarily within 12 months the penalty is the rate plus 5.5 points if you pay within 30 days of the report, the rate plus 7.5 points within 90 days. The same rules apply to INAIL premiums, whose instalment plans carry a rate equal to the European Central Bank rate plus 6 points.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de1cc9d e-flex e-con-boxed e-con e-parent\" data-id=\"de1cc9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e86454e elementor-widget elementor-widget-heading\" data-id=\"e86454e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What you need and how to pay<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a425f2f elementor-widget elementor-widget-text-editor\" data-id=\"a425f2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Have at hand the original due date and the unpaid amount, or the notice you received with its date of receipt or service. Payment is made with the F24 form: tax, penalty and interest are each entered with their own tax code. The tool shows the codes for the most common taxes; for IMU, TARI and other local taxes the municipality gives the codes and amounts. For notices of irregularity use the F24 attached to the notice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41032e9 elementor-widget elementor-widget-text-editor\" data-id=\"41032e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If the tax office has already served a draft assessment or an audit report, regularisation is still possible but with smaller reductions, one sixth, one fifth or one quarter. The tool does not calculate them: in that case it is worth checking with a professional. Keep the stamped F24 as proof of payment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ed8cec e-flex e-con-boxed e-con e-parent\" data-id=\"1ed8cec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98a8e7d elementor-widget elementor-widget-heading\" data-id=\"98a8e7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919b0f7 elementor-widget elementor-widget-heading\" data-id=\"919b0f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How much do you save with ravvedimento?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea80976 elementor-widget elementor-widget-text-editor\" data-id=\"ea80976\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A lot, and the sooner you pay the more you save. On 10,000 euro paid 20 days late, for a deadline from 1 September 2024, the penalty is 125 euro, 1.25%, instead of 2,500 euro, 25%, plus statutory interest.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e77a76 elementor-widget elementor-widget-heading\" data-id=\"0e77a76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Can I put things right after receiving a notice?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8c4e32 elementor-widget elementor-widget-text-editor\" data-id=\"d8c4e32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. With a notice of irregularity after an automated check you pay within 60 days with the penalty at one third. With an assessment notice you can settle or accept it within 60 days of service, with penalties at one third.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56ee4c8 elementor-widget elementor-widget-heading\" data-id=\"56ee4c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Can I pay in instalments?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-188be65 elementor-widget elementor-widget-text-editor\" data-id=\"188be65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. A notice of irregularity can be paid in up to 20 quarterly instalments, an assessment settled by agreement in up to 8, or 16 above 50,000 euro. Ravvedimento can also be partial, paying in several goes: each payment has penalty and interest calculated on its own share.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acd7f3f elementor-widget elementor-widget-heading\" data-id=\"acd7f3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Is the rottamazione still open?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3944ded elementor-widget elementor-widget-text-editor\" data-id=\"3944ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The application for the Rottamazione-quinquies of collection notices closed on 30 April 2026. For debts of regions and municipalities the application can be filed until 15 December 2026, if the body has joined.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e67f67 e-flex e-con-boxed e-con e-parent\" data-id=\"0e67f67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f5b16 elementor-widget elementor-widget-heading\" data-id=\"01f5b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notice and sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edcb44 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"3edcb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tool is a simulation for information purposes and is not tax, employment or legal advice. Results depend on the data entered and on the assumptions stated in the result; the final amount is the one on the payment form, or the one given by the tax authority, INPS or INAIL. The following are not calculated: the single combined penalty for multiple breaches, the reductions after a draft assessment or audit report, local taxes, professional pension funds and breaches with a due date before 2019.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6fcd3 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"ac6fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sources consulted on 13 November 2026: Agenzia delle entrate (regularisation tables, tax codes, notices of irregularity, settlement and acceptance of assessments, tax amnesties); Agenzia delle entrate-Riscossione (Rottamazione-quinquies); Legislative Decrees 472\/1997 and 471\/1997 as amended by Legislative Decree 87\/2024; Legislative Decree 173\/2024 (consolidated penalties act, from 1 January 2026); Legislative Decrees 218\/1997 and 462\/1997; Law 199\/2025; Decree-Law 38\/2026; article 116 of Law 388\/2000 as amended by Decree-Law 19\/2024; INAIL circular 22\/2025; European Central Bank (rates); Ministry of Economy and Finance decrees on the statutory interest rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9aae7cb e-con-full e-flex e-con e-parent\" data-id=\"9aae7cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element- elementor-widget elementor-widget-html\" data-id=\"\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebApplication\",\"name\":\"Putting tax and contribution breaches right (ravvedimento)\",\"url\":\"https:\/\/beneggiassociati.com\/en\/tax-regularisation-calculator\/\",\"applicationCategory\":\"BusinessApplication\",\"operatingSystem\":\"Web\",\"inLanguage\":\"en\",\"description\":\"Indicative simulation of penalties, interest and the total to pay for late payments, returns, notices of irregularity, assessments, tax amnesty, INPS and INAIL, with rules checked on 13 November 2026.\",\"publisher\":{\"@type\":\"Organization\",\"name\":\"Beneggi e Associati\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Via Maurizio Gonzaga 7\",\"postalCode\":\"20123\",\"addressLocality\":\"Milano\",\"addressCountry\":\"IT\"}}},{\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"How much do you save with ravvedimento?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"A lot, and the sooner you pay the more you save. On 10,000 euro paid 20 days late, for a deadline from 1 September 2024, the penalty is 125 euro, 1.25%, instead of 2,500 euro, 25%, plus statutory interest.\"}},{\"@type\":\"Question\",\"name\":\"Can I put things right after receiving a notice?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. With a notice of irregularity after an automated check you pay within 60 days with the penalty at one third. With an assessment notice you can settle or accept it within 60 days of service, with penalties at one third.\"}},{\"@type\":\"Question\",\"name\":\"Can I pay in instalments?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. A notice of irregularity can be paid in up to 20 quarterly instalments, an assessment settled by agreement in up to 8, or 16 above 50,000 euro. Ravvedimento can also be partial, paying in several goes: each payment has penalty and interest calculated on its own share.\"}},{\"@type\":\"Question\",\"name\":\"Is the rottamazione still open?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The application for the Rottamazione-quinquies of collection notices closed on 30 April 2026. For debts of regions and municipalities the application can be filed until 15 December 2026, if the body has joined.\"}}]},{\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/beneggiassociati.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tools\",\"item\":\"https:\/\/beneggiassociati.com\/en\/tools\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Tax regularisation\",\"item\":\"https:\/\/beneggiassociati.com\/en\/tax-regularisation-calculator\/\"}]}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5dd86d5 e-flex e-con-boxed e-con e-parent\" data-id=\"5dd86d5\" data-element_type=\"container\" data-e-type=\"container\" id=\"bi-form\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3eaf4f8 e-grid animated-fast e-con-boxed elementor-invisible e-con e-child\" data-id=\"3eaf4f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b02df7d e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"b02df7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abd8915 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"abd8915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact the firm<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e35861 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6e35861\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Write to us: we will review your situation together.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b4bdf6 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"6b4bdf6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:750}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e85c4a elementor-widget elementor-widget-heading\" data-id=\"0e85c4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contact 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Read the <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">Privacy Policy (in Italian)<\/a>.<\/p><\/div><fieldset id=\"field_18_10\" class=\"gfield gfield--type-checkbox gfield--type-choice field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible gfield--choice-align-vertical\"><legend id='gfield_label_18_10' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Newsletter (optional)<\/span><\/legend><div class='ginput_container ginput_container_checkbox'><div class='gfield_checkbox ' id='input_18_10'><div class='gchoice gchoice_18_10_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_10.1' type='checkbox'  value='S\u00ec'  id='choice_18_10_1'    aria-labelledby=\"label_18_10_1 gfield_label_18_10\"\/>\n\t\t\t\t\t\t\t\t<label for='choice_18_10_1' id='label_18_10_1' class='gform-field-label gform-field-label--type-inline'>I agree to receive the Beneggi e Associati email newsletter, as described in the Privacy Policy. 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