July made of taxes and obligations for taxpayers. We start from the 1st of the month, the day on which the natural persons without VAT number and the subjects outside the scope of the biennial composition with creditors will have to pay the balance of the taxes for the year 2023 and the first advance payment for 2024. Those who use the 730 with W framework or who use the aforementioned model in the “without withholding agent” version who will have to pay respectively the balance and the first advance payment of Ivie and Ivafe and the balance and first advance payment of all the taxes paid in the form. Also on July 1st will be the ban on the possibility of compensation for taxpayers with overdue debts over 100 thousand euros and from the middle of the month the flat-rates will be able to deal with the biennial preventive agreement, being able to carry out the calculations of the proposed income to “negotiate” with the tax authorities.
First of July (almost) everyone at the checkout
The ordinary term for the payment of the balance and the first tax advance is set for 30 June of each year, a day which this year falls on a Sunday, postponing the expiration to July 1st.
Called to pay on that date are natural persons without VAT number who present the income model 2024taxpayers who present the 730 without withholding tax and also all those who from this year are obliged to use the 730 by completing the W framework to declare and possibly settle taxes on assets held abroad. Regardless of whether it is 730 with substitute or not, pre-filled and via caf, in case of filling out form W it must be remembered that the payment of any ivie and ivafe balance 2023 and the first advance payment 2024 must be paid by 1 July with form F24 . Also included in the group of subjects called to pay taxes on July 1st are subjects with VAT number who are excluded from the audience for possible users of the preventive agreement (subjects without Isa).
Stop compensation of large debtors
From next July 1st (article 1 paragraph 94 of the 2024 budget law, law 213/2023), for taxpayers who have registrations for state taxes and related accessories or executive assessments entrusted to the agents of the collection for total amounts exceeding 100 thousand euros, for which the payment terms have expired and are still due payments or there are no suspension measures in place, the impossibility of making use of the compensation.
Outside the scope of the aforementioned provision there are only the credits referred to in article 17 paragraph 2 letters e), f) and g) of legislative decree 9 July 1997, n. 241 or those relating to social security contributions and INAIL. Loads subject to regular deferral should not be considered within the 100 euro threshold.
July 31st is another deadline for payments
By the end of July they will be called to earnings both taxpayers called to pay by 1 July and who choose to pay the amount due with the 0.4% increase and the entire audience of subjects potentially interested in the agreed biennial budget for which the deadline for payment of the 2023 balance and the 2024 advance tax payment has been extended to 31 July (30 August with an increase of 0.4%) precisely in accordance with the new agreement with the tax authorities.
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