Abstract: A joint and covering assembly for panels covering floors and having a covering profile having at least one extension with a hidden face arranged facing the floor and an exposed face arranged visible; a base profile with a resting face to make contact with the floor and a supporting face arranged facing the hidden face; and coupling elements between the profiles, having two coupling portions according to different angles with respect to the resting face, and an attachable element coupled in the portions, the attachable element projecting from the hidden face. The coupled arrangement is established such that the exposed face has a different inclination with respect to the resting face according to the portion.