The new tax reform has also changed the times for submitting declarations relating to income taxes (“Income” form), regional tax on productive activities (Irap) and the declaration of withholding agents, relating to the tax periods ongoing as of December 31, 2023 and to be presented in the coming years. Considering that the new deadlines come into force from 2 May 2024, the legislator has established that subjects with a tax period not coinciding with the calendar year, for which the deadline for submitting the declaration relating to the tax period preceding the one in progress on 31 December 2023 expires after the date of 2 May, they transmit the same within the previous submission deadlines.
For the tax period in progress on 31 December 2023 only
For the tax period in progress on 31 December 2023 only, the deadlines for submitting Income and IRAP returns are postponed compared to the deadlines regulated “in full” by the Compliance Decree: to 15 October 2024, for electronic transmission by of natural persons, companies or associations and IRES taxable subjects with a tax period coinciding with the calendar year; on the fifteenth day of the tenth month following the end of the tax period, for electronic transmission by IRES taxable persons with a tax period not coinciding with the calendar year.
Only for the current tax period ending December 31, 2024
Only for the tax period in progress as of 31 December 2024, the deadlines for submitting the aforementioned declarations are set: between 15 April and 30 June 2025, for natural persons who submit the declaration through an Italian Post office; between 15 April and 30 September 2025, for electronic transmission by natural persons, companies or associations referred to in Article 5 of the Consolidated Law on Income Taxes (TUIR) and IRES taxable subjects with a tax period coinciding with the calendar year; by the last day of the ninth month following the end of the tax period, for IRES taxable subjects with a tax period that does not coincide with the calendar year.
Any tax refunds or withholdings by the employer can be made on the pay slip from July, while the INPS should credit it to pensioners between August and September
The pre-compiled 730, which the Revenue has promised to make available online by the end of this month, will instead have to be presented by 30 September (directly to the Revenue, or to the Caf, to the qualified professional or to the withholding agent). Any tax refunds or withholdings by the employer can be made on the pay slip from July, while the INPS should credit it to pensioners between August and September. Info: www.agenziaentrate.gov.it
