Lombardo Larosi

Everything You Need to Know to Defend Yourself

If you’re wondering what the Tax Authority can check on your bank account, know that the answer might surprise you. The Agenzia delle Entrate now has access to a very wide range of financial information on citizens and businesses, even without a judge’s authorization. This type of control can lead to in-depth tax audits, and that’s why it’s important to be informed and know how to defend yourself. In this article, we explain everything clearly and simply.

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Can the Tax Authority Check Bank Accounts Without Authorization?

Yes. The Agenzia delle Entrate can access bank account data of taxpayers without needing a judge’s permission. This happens thanks to a tool called the Anagrafe dei Rapporti Finanziari, a section of the Anagrafe Tributaria where all data provided by banks, post offices, and other financial intermediaries flow in every year.

If you’re wondering what the Tax Authority can check on your bank account, know that it can see:

• The account balance
• Bank transactions: inflows, outflows, transfers, direct debits
• Investments in securities or mutual funds
• The presence of safe deposit boxes
• Checks issued or received
• Credit and debit cards
• Prepaid cards (even without IBAN, like Postepay)

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What the Tax Authority Can Check on Your Bank Account: Why Does the Tax Authority Check Bank Accounts?

The goal of the Agenzia delle Entrate is to verify if the taxpayer has correctly declared their income. If there are suspicious bank transactions or expenses too high compared to the declared income, audits may start.

For example: if you declare 15,000 euros per year, but your account shows expenses of 40,000 euros, the Agency might think you’re hiding part of your income.

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How Far Back Can the Tax Authority Go in Checks?

The Tax Authority can check your bank transactions:

• Up to 5 years, if you filed the tax return
• Up to 7 years, if you did not file it

The terms run from January 1 of the following year to that of the declaration (or from the deadline to file it).

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What the Tax Authority Can Check on Your Bank Account: What Tools Does the Tax Authority Use for Checks?

The Agenzia delle Entrate does not check everything manually. It uses automated tools, including:

The Anonimometro

An algorithm that automatically analyzes accounts to find anomalies.

The Redditometro (Now Replaced by the Evasometro)

It serves to compare the declared income with actual expenses, to understand if there are inconsistencies. For example: if you buy a luxury car but declare low income, the Tax Authority may suspect evasion.

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How Does the Evasometro Work?

The evasometro is a tool that reconstructs the presumed income of a person based on their expenses. The check triggers only if:

1. There is a discrepancy greater than 20% between the declared income and the presumed one
2. The discrepancy is at least 70,000 euros (i.e., 10 times the social allowance, about 7,000 euros)

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What the Tax Authority Can Check on Your Bank Account: What Happens If the Tax Authority Finds Anomalies?

If discrepancies are detected, the Agenzia delle Entrate sends the taxpayer a questionnaire, asking to justify the expenses or bank transactions. This is the phase where counter-evidence comes into play.

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What Is Counter-Evidence?

The counter-evidence is the taxpayer’s right to prove that the money on the account:

• Is not taxable income
• Comes from donations, savings, inheritances, compensations, winnings, etc.
• Was deposited by third parties
• Is tax-exempt

It is important to provide precise and detailed documentation, as indicated by the Court of Cassation (judgments no. 17413/2022 and 24367/2021).

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Summary Table of Deadlines and Activities

Situation	Checkable Period	Start Date of Calculation
You filed the declaration	5 years	From January 1 of the following year
You did not file the declaration	7 years	From January 1 of the following year
Assessment notice	Within the legal deadline	Must be notified within the provided deadlines
Counter-evidence	Within defense deadlines	Provide analytical and precise documents

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What the Tax Authority Can Check on Your Bank Account: How We Can Help You: Services of Studio Lombardo Larosi

As Studio Lombardo Larosi, we make available our multi-year experience in the tax and tributary field to assist you in case of:

• Tax audits
• Requests for clarification from the Agenzia delle Entrate
• Bank checks and income anomalies
• Preparation and submission of counter-evidence

If you find yourself in a delicate situation, or if you simply want to organize your tax position, we can take care of it for you. We handle the documentation, relations with the Agenzia delle Entrate, and your peace of mind.

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What the Tax Authority Can Check on Your Bank Account: Italian Regulations Are Very Complex: Rely on Professionals

The Italian tax regulations are among the most complex in Europe. The rules are constantly evolving and often change. Correct behavior today might not be tomorrow.

For this reason, it is essential to rely on a tax advisor or experienced lawyer, capable of correctly interpreting the law and helping you comply.

We at Studio Lombardo Larosi are by your side to interpret regulations, get you compliant, and protect you from disputes. Don’t wait for a check to arrive: prevention is better than cure.

Technology in the Service of Tax Controls: Artificial Intelligence and Algorithms

When wondering what the Tax Authority can check on bank accounts, it’s important to know that today controls are no longer based solely on manual checks. The Agenzia delle Entrate uses automated systems and artificial intelligence, capable of cross-referencing huge amounts of data in seconds. These tools analyze inflows, outflows, expenses, investments, and banking behavior to identify any anomalies. If the data is inconsistent with the declared income, a tax audit may start even without notice. This makes proper preventive management of your financial relationships essential to avoid unpleasant surprises.

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Better to Prevent Than Cure: Preventive Check of Tax Position

Knowing what the Tax Authority can check on bank accounts is the first step to defend against errors or omissions that can be costly. Many taxpayers realize the complexity of the rules only when they receive an assessment notice. But acting beforehand is possible. Our studio offers a preventive tax position check service, which allows careful analysis of bank transactions, expenses, and documents to identify any critical points and intervene promptly. Prevention is the wisest choice to avoid penalties and best manage your financial situation.

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Conclusion

Now you know what the Tax Authority can check on bank accounts and how to defend yourself correctly and legally. You don’t need to be an expert to protect yourself, but it’s essential to rely on those who have the skills to do it.

With our support, you can face any check with tranquility and security.

If you have doubts or want tailored advice for your situation, write to us without obligation at lombardolarosi@gmail.com