Redeterminator 2026 - Synthetic Assessment Risk Simulator
Assess your risk profile for synthetic verification (art. 38 DPR 600/1973). Enter declared income and reconstructible expenses: get a green, yellow or red flag with thresholds set by DM 24/12/2012. Educational, not legally predictive.
Step 1 - Declared IRPEF Income
Come utilizzare
Inserisci il reddito IRPEF dichiarato
Indica il reddito complessivo lordo dichiarato nell'ultima dichiarazione dei redditi (730 o Redditi PF, rigo RN1). Questo è il valore che l'Agenzia Entrate confronta con le spese.
Ricostruisci le spese annue
Aggiungi gli immobili di proprietà (con valore catastale rivalutato), i veicoli intestati, i viaggi, le spese per il nucleo familiare e gli eventuali investimenti. Il tool stima le spese presuntive con i coefficienti DM 24/12/2012.
Analizza il flag di rischio
Il tool confronta spese presunte e reddito dichiarato. Differenza > 20% = flag ROSSO (rischio accertamento). 10–20% = GIALLO (zona attenzione). < 10% = VERDE (profilo fisiologico). Sono incluse raccomandazioni pratiche per ridurre il rischio.
Domande frequenti
What is this synthetic confirmation (ex Redditometer)?
Simplified assessment (Article 38 DPR 600/1973) is a tool of the Agency for Revenue that reconstructs the presumed income of a taxpayer based on actual expenses incurred. If reconstructed expenses exceed 20% of declared income, the Agency can initiate an assessment. The taxpayer may provide contrary evidence (family donations, prior savings, exempt income, etc.).
Is the tax calculator still active in 2026?
The DM 24/12/2012 (redditometer) was repealed for protests from 2016 onwards with DL 87/2024. However, the logic of synthetic verification under art. 38 DPR 600/1973 remains fully operational: the AdE can still reconstruct the presumed income from expenses, even using alternative methodologies to the old redditometer.
How is the assessed value of the property calculated?
Catastrophic value = rental value × depreciation factor (5%) × category multiplier. For dwellings (A): category multiplier 120 (first home) or 160. These values are found on the property's tax map. The tool uses the user-inputted value directly.
What do I need to do if the flag is RED?
A red flag is educational, not definitive. In the presence of jointly owned assets, documented family donations, savings from previous years or exempt income (e.g., family allowances, severance pay), the deviation is reduced. Consult a tax consultant for personalized evaluation before any communication with the Tax Agency.