The judge in the proceedings, as soon as the outcome of the first hearing, can order the exhibition and investigation of incomes, assets, and the actual standard of living, even against third parties, and can also order the intervention of the tax police.
Couples with underage children will have to complete and deposit an additional document called a “parenting plan.”
The income and asset condition in the event of a crisis between spouses
“Full and integral access to the income, asset, and economic-financial condition of the parties involved, whether they are spouses or de facto cohabitants, including with respect to minor or economically dependent adult children, in divorce cases is to be considered a necessary precondition for equal legal treatment within all family proceedings.” (Council of State, judgment 19/2020).
In line with the principle established by the Council of State, the Cartabia Reform – in force since March 1, 2023 – has introduced for proceedings following the crisis between spouses, cohabitants, and civilly united persons, the obligation for each party to deposit a complete “disclosure” on their income and asset statements; furthermore, in the presence of underage children, each parent is also obliged to deposit a document called a “parenting plan,” which is nothing but a clearer snapshot of the standard of living enjoyed by the children while living with both parents.
In order to limit, as much as possible, future access to the Courts for the modification of agreements reached, the Cartabia Reform, in fact, requires that “all cards are laid on the table,” and the behavior of the party that provides inaccurate or incomplete information regarding their economic conditions has significant consequences: the judge in the proceedings can, in fact, as soon as the outcome of the first hearing, order the exhibition and investigation of incomes, assets, and the actual standard of living, even against third parties, and can also order the intervention of the tax police.
Eliminating agreements reached “in the dark”
The main objective of the reform is to eliminate agreements reached “in the dark,” that is, without the parties having proper knowledge of each other’s income and asset situation.
To this end, Article 473bis-12 of the Civil Procedure Code requires that, on the occasion of the deposit of the first act, if there are requests for economic contribution (whether for a spouse, a civil partner, a cohabitant, or for children), the parties must deposit, in addition to the last three tax returns, also the bank statements and financial documents of the last three years related to accounts held exclusively and jointly with third parties, both current and closed in the last three years (this will allow the judge to have knowledge of periodic balances and to verify all incoming and outgoing transactions recorded on the accounts), as well as documents attesting to the ownership of real estate and registered movable property and shares, including documentation related to the title of purchase (e.g., notarial deeds, which also indicate the price paid for the purchase).
Furthermore, as anticipated, couples with underage children will have to complete and deposit an additional document called a “parenting plan” – a true “snapshot” of family life: this document, in fact, must report from school to social, sporting, and recreational activities to habitual associations and vacations… in short, a careful and precise description of the educational, health, and welfare choices adopted by the parents before the crisis.
Specifically, the judge must be informed of the school attended, with an indication of the amount of fees and ancillary expenses, study support lessons, the availability of health insurance policies, sports activities practiced with related expenditures, babysitters taking care of the children, the homes available to the child – family home and vacation homes in Italy or abroad – specifying whether the properties are owned, leased (with an indication of the rents), loaned, or held for any other reason, the area, and the number of rooms; the traveling habits, the theater or stadium subscription, membership in recreational, cultural, or sports clubs with the relevant fee.
The obligation of transparency of mutual income and asset positions is considered fundamental by the new procedure and does not diminish even if the parties have reached an agreement: in some Courts, it is possible to avoid the deposit of the “disclosure” and the “parenting plan,” but a declaration of having mutually reviewed them is required; while in others, their deposit is required both in the records, and contentious proceedings.
