The contribution introduces IMPAQTS, a corpus of Italian political speeches aligned to the audio/video version and annotated for debatable linguistic implicit content (presuppositions, implicatures, vagueness and topicalizations). It presents the balancing criteria, the main ones being the type of political speech and the diachronic variable, which covers with increasing quantitative representativeness over time the entire history of the Republic. Particular emphasis is given to the method adopted for transcribing spoken language, which led to the production of two versions of the corpus: one with orthographic punctuation and one with terminal and non-terminal breaks. The annotation scheme for linguistic strategies and their communicative functions is also presented in detail.