{"id":3265,"date":"2026-04-28T08:00:00","date_gmt":"2026-04-28T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3265"},"modified":"2026-04-28T13:03:11","modified_gmt":"2026-04-28T11:03:11","slug":"flat-rate-taxpayers-excluded-from-the-2025-preventive-agreement","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/04\/28\/flat-rate-taxpayers-excluded-from-the-2025-preventive-agreement\/","title":{"rendered":"Flat-Rate Taxpayers Excluded from the 2025 Preventive Agreement: Postponed Deadline and What Really Changes"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c38f4ae6f8834083d09668f180378feb wp-block-paragraph\"><strong>Flat-rate taxpayers excluded from the 2025 preventive agreement<\/strong>: this is the key search term that sums up the most important news. If you hold a VAT number and operate under the flat-rate scheme, it is essential to know that, from 2025, you will no longer be able to access the biennial preventive agreement. In this article we explain in plain language what is changing, why it matters, what the deadlines are, and above all how we can assist you. Long-winded academic language is banned here: you will find clarity, concrete examples and a keen eye on you and your needs.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-db96e609919d516c30e6da06d0bdd53b\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#1-what-changed-in-2025-no-more-preventive-agreement-for-flat-rate-taxpayers\">1. What changed in 2025: no more preventive agreement for flat-rate taxpayers<\/a><ul><li><a href=\"#why-this-exclusion\">Why this exclusion?<\/a><\/li><\/ul><\/li><li><a href=\"#2-deadline-extended-to-30-september-more-time-to-decide\">2. Deadline extended to 30 September: more time to decide<\/a><ul><li><a href=\"#who-requested-the-extension\">Who requested the extension?<\/a><\/li><\/ul><\/li><li><a href=\"#3-increase-in-substitute-tax-for-differences-exceeding-85000\">3. Increase in substitute tax for differences exceeding \u20ac85,000<\/a><\/li><li><a href=\"#4-clear-summary-and-useful-table\">4. Clear summary and useful table<\/a><\/li><li><a href=\"#5-why-professional-tax-support-is-essential\">5. Why professional tax support is essential<\/a><\/li><li><a href=\"#6-need-help-we-can-handle-it-for-you\">6. Need help? We can handle it for you<\/a><\/li><li><a href=\"#7-essential-summary-in-plain-words\">7. Essential summary in plain words<\/a><\/li><li><a href=\"#8-strategic-repetition-of-the-key-phrase-in-the-text\">8. Strategic repetition of the key phrase in the text<\/a><\/li><li><a href=\"#9-conclusion-more-clarity-fewer-uncertainties\">9. Flat-Rate Taxpayers Excluded from the 2025 Preventive Agreement -Conclusion: more clarity, fewer uncertainties<\/a><\/li><li><a href=\"#as-studio-lombardo-larosi\">As Studio Lombardo Larosi,<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-93f99e330ac46f9ee486d835ec8f190c\" id=\"1-what-changed-in-2025-no-more-preventive-agreement-for-flat-rate-taxpayers\"><strong>1. What changed in 2025: no more preventive agreement for flat-rate taxpayers<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-4d43a9fe240347d54c417874dafd24e7 wp-block-paragraph\">Until 2024, VAT holders operating under the flat-rate scheme had also tried the biennial preventive agreement. It was an experimental attempt that, while attracting some uptake \u2014 around 120,000 flat-rate taxpayers \u2014 had not engaged the broader pool of ISA subjects, which numbered around 460,000. From 1 January 2025 the situation changes radically: <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong>. This means that only those falling under the Synthetic Reliability Indices (ISA) regime will still be able to make use of it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-23eb9c5a687ce632257431440342f418\" id=\"why-this-exclusion\"><strong>Why this exclusion?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-08599aa3cfba16d476405a4ad647dfad\">The Government, through the corrective decree on the tax reform approved on 13 March 2025, decided to make the exclusion of flat-rate taxpayers permanent. The reason? The experimental scheme had not proven convincing, nor sufficiently consistent in its results.<br><\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-15fffefea15f52fe2fb792488f70bfc8\">Simply put, flat-rate taxpayers will no longer be able to join this compliance tool. The message is clear: <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong>, without exception as of the first day of the new year.<br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-3f106593e2f89df3f8f88eabc9c43021\" id=\"2-deadline-extended-to-30-september-more-time-to-decide\"><strong>2. Deadline extended to 30 September: more time to decide<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-8569064c24d08e969ea5f46751b4f639 wp-block-paragraph\">Another significant development concerns the timeframe. Previously, enrolment in the agreement was set for 31 July: a deadline that had created tension among professionals, especially due to the typical workload at the end of summer. And so:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-44d72a406e923285afbdbb8442689bff\">\n<li>An amendment to the Decreto Milleproroghe was put forward to push the date back to 30 September, but was subsequently withdrawn.<\/li>\n\n\n\n<li>Only with the corrective decree did the official extension arrive: the new enrolment deadline was moved to <strong>30 September<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c744e1c00dbd4271162b52853d13772e\" id=\"who-requested-the-extension\"><strong>Who requested the extension?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-1d8399b43a1a2b2d7fc41fde5483dd46\">\n<li>The National Council of Chartered Accountants and Accounting Experts (CNDCEC) had flagged a number of problems: constantly evolving regulations, unreliable digital services, and an unstable regulatory framework.<\/li>\n\n\n\n<li>A national boycott by accountants had even been organised between late October and early November 2024, in direct response to these issues. In the end, the Government maintained the original deadline, until the turning point brought by the corrective decree of 13 March.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-288d0cc85dcd35968c3f8d3f88f357eb wp-block-paragraph\">Many professionals are still wondering whether there will be future reconsiderations or openings. However, as of today the rule is clear: <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong>, with no exceptions provided. This means that those working with a VAT number under the flat-rate scheme will not be able to access the favourable conditions of the agreement, nor benefit from biennial income planning. A structural change that requires attention and, above all, a rethink of one&#8217;s tax strategy.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-390d1c7d8b0011bfee6c92fbe8d5c1a3\" id=\"3-increase-in-substitute-tax-for-differences-exceeding-85000\"><strong>3. Increase in substitute tax for differences exceeding \u20ac85,000<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-08-1024x683.jpg\" alt=\"Flat-rate taxpayers excluded from the 2025 preventive agreement\" class=\"wp-image-933\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-08-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-08-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-08-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-08.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Flat-rate taxpayers excluded from the 2025 preventive agreement<\/figcaption><\/figure>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-9f174b6bc86da31f8be3293439e2e26c wp-block-paragraph\">What happens if there is a difference between the agreed income and the actual income (from the previous year)? A higher form of substitute tax applies in cases where that difference exceeds \u20ac85,000. In that case:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-879be8a3e3e36db4ff25d2bc5d2b3e67\">\n<li>Individuals fall under the IRPEF rates set out in the T.U.I.R. (Art. 11, paragraph 1, letter c).<\/li>\n\n\n\n<li>Companies subject to IRES apply the rate under Art. 77 of the T.U.I.R.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bc36f8cf9a378cf46bec0b3251e91661 wp-block-paragraph\">This change makes the tax framework more rigid for those who opt for an agreed income significantly lower than their actual income. But remember: <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong> \u2014 this does not apply to you if you are on the flat-rate scheme.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-ea318e5c500d74d88bce5466a5a3e21e\" id=\"4-clear-summary-and-useful-table\"><strong>4. Clear summary and useful table<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-cfcb3fa4401f05b638f2e1ef50529eb1 wp-block-paragraph\">Here is a practical table to guide you through the deadlines and actions to take (if you fall under the ISA subjects):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Deadline<\/strong><\/td><td><strong>What to do<\/strong><\/td><\/tr><tr><td>31 July (until 2024)<\/td><td>Enrolment in the biennial preventive agreement (old deadline)<\/td><\/tr><tr><td>30 September (from 2025)<\/td><td>New deadline to submit enrolment (ISA only)<\/td><\/tr><tr><td>1 January 2025<\/td><td>Definitive exclusion of flat-rate taxpayers from the agreement<\/td><\/tr><tr><td>Difference &gt; \u20ac85,000<\/td><td>Substitute tax applied at standard IRPEF\/IRES rates<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c08054901f38a6a17b1f9558f29a698e\" id=\"5-why-professional-tax-support-is-essential\"><strong>5. Why professional tax support is essential<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9102693bca0edbd63dd6e7ad6f6920fd wp-block-paragraph\">Italian tax legislation \u2014 let us be clear about this \u2014 is a labyrinth. More complex and variable than many other legal systems. Mistakes, misinterpretations or delays can lead to disputes, penalties or \u2014 worse \u2014 the loss of tax benefits. That is why qualified support is essential.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-aa51820a0bac62d966b8910ebad11c35 wp-block-paragraph\"><strong>As Studio Lombardo Larosi<\/strong>, we stand by your side to correctly interpret every detail of the regulations, keep you updated on timeframes, deadlines and tax variables, and guide you towards full compliance with current legislation. One of our consultants can analyse your situation, assess whether you can still enrol (if you fall under ISA), or suggest alternative strategies if you are on the flat-rate scheme (given that <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong>).<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-dd31e2e33b025d651b2bbe49fd7e06d4 wp-block-paragraph\">Being aware that <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong> fundamentally changes the way you relate to the tax authorities. It means you will need to consider new methods of tax calculation, reassess your margins and carefully analyse the relationship between revenues and costs. Without the advantage of the preventive agreement, the flat-rate scheme retains some simplifications, but requires even more precise planning. And we can help you with that too.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-ab35748d59906cb9a6d0a483d6a71895\" id=\"6-need-help-we-can-handle-it-for-you\"><strong>6. Need help? We can handle it for you<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-46be31122a684602c6f05721cf0841fe wp-block-paragraph\">If the complexity is giving you a headache, no problem: our firm is ready to take care of everything:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-e54fbe67c3cf8237cc296266ebd514e8\">\n<li>Analysis of your financial and tax situation.<\/li>\n\n\n\n<li>Verification of eligibility under ISA (where applicable).<\/li>\n\n\n\n<li>Completion and submission of enrolment paperwork for the agreement (by 30 September, where possible).<\/li>\n\n\n\n<li>Calculation of income differences and the related substitute tax.<\/li>\n\n\n\n<li>Protection against potential disputes with the Agenzia delle Entrate.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b2a808869f75aba725524619bd6c0c00 wp-block-paragraph\"><strong>If you need this service, we can help you. Contact us at<\/strong> lombardolarosi@gmail.com <strong>\u2014 send us an enquiry and we will be happy to get back to you.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-56e64b1bcd06602cde787d5644754d62\" id=\"7-essential-summary-in-plain-words\"><strong>7. Essential summary in plain words<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-ac2a6941b30e79d1ba2ccf13655920e2\">\n<li><strong>Flat-rate taxpayers<\/strong>: cannot use the preventive agreement from 2025 onwards.<\/li>\n\n\n\n<li><strong>Those under the ISA regime<\/strong>: can still enrol, but must do so by <strong>30 September<\/strong>.<\/li>\n\n\n\n<li><strong>Those with a high income difference (&gt; \u20ac85,000)<\/strong>: pay substitute tax at standard IRPEF\/IRES rates.<\/li>\n\n\n\n<li><strong>Italian tax law is complicated<\/strong>: trust those who truly know it.<\/li>\n\n\n\n<li><strong>We are here for you<\/strong>: Studio Lombardo Larosi will assist you every step of the way. <strong>Contact us: lombardolarosi@gmail.com<\/strong><\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-f5faf09840e1b82d7ab43be7549fb5da\" id=\"8-strategic-repetition-of-the-key-phrase-in-the-text\"><strong>8. Strategic repetition of the key phrase in the text<\/strong><\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-2f0c1461c34e180e962bf31248b5369f wp-block-paragraph\">We have used <strong>flat-rate taxpayers excluded from the 2025 preventive agreement<\/strong> in the title and in the first paragraph, and will continue to reference it naturally in a number of key sentences:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-6d6bdd8ad284a1038b0d7e5774ce0997\">\n<li>The concept of &#8220;<strong>flat-rate taxpayers excluded from the 2025 preventive agreement<\/strong>&#8221; is central: if you do not fall under ISA, you need to know that <strong>flat-rate taxpayers excluded from the 2025 preventive agreement<\/strong> means precisely that this option is no longer available from January.<\/li>\n\n\n\n<li>If you hold a VAT number, know that <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong>: the flat-rate scheme does not give access to that option.<\/li>\n\n\n\n<li>Equally, if you search for &#8220;<strong>flat-rate taxpayers excluded from the 2025 preventive agreement<\/strong>&#8221; on Google, we hope you find this article clear and up to date.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c2b3857230a9ddabad9eed825666d53b\" id=\"9-conclusion-more-clarity-fewer-uncertainties\"><strong>9. Flat-Rate Taxpayers Excluded from the 2025 Preventive Agreement<\/strong> &#8211;<strong>Conclusion: more clarity, fewer uncertainties<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-cac564ea6fa77a9ddc3a7dbd0a381553 wp-block-paragraph\">Understanding the new regulatory framework, and in particular the rule by which <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong>, is essential for entrepreneurs and professionals who want to navigate their obligations, opportunities and changes with confidence.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f3810ad327fb5b7223f6eaf3c84afb2b wp-block-paragraph\">Dealing with <a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> change is never pleasant, but with the right support it can become a point of strength. <strong>We can do it for you<\/strong>: let our team stand by your side. <strong>Contact us<\/strong> at lombardolarosi@gmail.com for dedicated, personalised assistance.<br><br>In such a fast-changing landscape, staying informed is essential. The changes introduced by the 2025 tax reform are creating a real watershed between ISA subjects and those operating under the flat-rate scheme. Reaffirming that <strong>flat-rate taxpayers are excluded from the 2025 preventive agreement<\/strong> is not merely a technical detail, but a precise legislative direction that helps you understand how your tax profile fits into the new context. Avoid mistakes \u2014 trust those who truly know the regulations.<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-block-cover__image-background wp-image-758 size-large\" alt=\"Tax Consultancy for New Businesses\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_17_WEB-1024x683.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_17_WEB-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_17_WEB-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_17_WEB-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/02\/Studio-Lombardo-Larosi-Assistenza-Fiscale-Padova_17_WEB.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-forth-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"as-studio-lombardo-larosi\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>As Studio Lombardo Larosi<\/strong>,<\/h2>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">we stand by your side to correctly interpret every detail of the regulations, keep you updated on timeframes, deadlines and tax variables, and guide you towards full compliance with current legislation.<\/p>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Flat-rate taxpayers excluded from the 2025 preventive agreement: this is the key search term that sums up the most important news. If you hold a VAT number and operate under the flat-rate scheme, it is essential to know that, from 2025, you will no longer be able to access the biennial preventive agreement. In this [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":170,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[464],"class_list":["post-3265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-flat-rate-taxpayers-excluded-from-the-2025-preventive-agreement"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=3265"}],"version-history":[{"count":2,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3265\/revisions"}],"predecessor-version":[{"id":3276,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3265\/revisions\/3276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/170"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}