Last call to settle accounts with the tax authorities. Tomorrow, July 1st, the deadline for paying, in a single solution or as the first instalment, the Irpef, Ires and Irap of the annual declarations expires, as balance for 2023 and of first advance for 2024, without increases. In theory, the deadline would be set for June 30, but it is Sunday and has therefore been postponed by a day. Last chance also to present the IMU declarationsince the ordinary deadline this year falls today, which is Sunday. Late taxpayers will still have until July 31 to make payments, with an increase of 0.40% as interest. Here’s everything you need to know.
IMU declaration and tax registry
Last chance to make the IMU declaration, since this year the ordinary deadline falls on Sunday. By tomorrow, property owners with changes relevant to the calculation of the tax, not known to the Municipality, will have to send the specific form. At the same time, the deadline for the annual transmission of data to the tax registry, mandatory for real estate agents and managers of electronic portals, also expires. These must provide detailed information on short-term rentals, including the name, surname and tax code of the lessor, duration of the contract, amount of the gross consideration and address of the property.
Irpef and flat rate tax
Taxpayers who must pay the first installment or the entire amount of the regional and municipal surcharge to Irpef, as the balance for 2023 and the first advance payment for 2024, are also required to respect the deadline, both without an increase. The dry tax on rentals is also due, to be paid as the balance for 2023 and the first advance payment for 2024. Furthermore, VAT taxpayers will have to pay the VAT balance for 2023.
Building land and substitute tax
The deadline for the payment of the substitute tax for the redetermination of the purchase value of building and agricultural land, as well as shareholdings owned on January 1st, also expires
2024. It is the last call for residents in Italy who have properties or financial assets abroad, who must pay the Ivie for properties and the Ivafe for financial assets held abroad by tomorrow.
