The extension for the payment of taxes to 31 July, ex art. 37 of Legislative Decree no. 13/2024, for actual and non-actual ISA subjects, should also be applied with respect to the so-called incremental flat tax, art. 1 , paragraphs 55-57, of Law no. 197/2022.
| What | Incremental flat tax payment | |
| Stakeholders |
| |
| Deadlines | “Ordinary” subjects (not affected by the extension to 31 July) | July 1st. |
| Natural persons whether actual ISA subjects or not | 31 July without increase (except for extensions provided for by a future corrective decree) | |
| Payment within 30 days with an increase of 0.40% | To be excluded pending new indications from the Revenue Agency, the rule on the flat tax does not refer to the provisions for the payment of the balance of the taxes resulting from the declaration (see circ. 50/2002). | |
| Substitute tax installment (art. 20 Legislative Decree no. 241/1997) | Not admitted | |
| Tax code | 1731 – Substitute tax for personal income tax and additional regional and municipal incremental flat tax – art. 1 , paragraphs 55 to 57, of Law 29 December 2022, n. 197. | |
For what concern block on installments of the amount due as a flat tax, in the aforementioned circular. n. 50/2022, the Revenue Agency had considered that:
«Substitute taxes cannot be paid in installments pursuant to article 20 of legislative decree 9 July 1997 n. 241 as the law limits the application of this institution only to “sums due as balance and advance tax” resulting from the declarations.».
These taxes can be deferred, however, if provided for by the individual instituting laws and in the manner established by them. The flat tax law makes no reference to this possibility of installment payments.
Instead, it is clear that the possibility of extending the payment to 31 July is admitted, given that the aforementioned art. 37, in identifying the scope of application of the extension, does generic reference to payments resulting from tax returns and those relating to regional tax on productive activities and value added tax.
Finally, it is useful to remember that the flat tax concerns both the family business and the marital business not managed in corporate form (in both cases, limited to the owner of the company itself). The same thing applies to individual agricultural entrepreneurs who access the regime referred to in the articles. 56, paragraph 5And 56-bis of the Tuir, limited to the business income produced.
