Companies registered in the Company Register as of 1.1.2024 must pay the annual fee for the year 2024, within the deadline set for payment of the First installment of the 2024 income tax advance payment.
For businesses with tax period coinciding with the calendar yearthe payment of the first installment of the 2024 Irpef and Ires advance must be made:
The clarification relating to the deadline for the payment of the annual fee for 2024 is more appropriate than ever, especially for Isa subjects. This is because, in the usual easier sent to businesses, the Chambers of Commerce only indicated the deadline standard of 1.7.2024 and 31.7.2024, with the application of the 0.40% increase, without considering the extension introduced by Legislative Decree 13/2024 for Isa taxpayers.
Instead, the MiMiT, with circular no. 003353 of 13.6.2024, definitively clarified that the extension established by Legislative Decree 13/2024 “applies … also to the payment of the annual fee for the year 2024 made by taxpayers falling within the scope of the regulation … including REA subjects possibly falling within these categories. It is understood that, for companies that do not fall within the cases identified by the regulation, the deadline of 1 July 2024 remains confirmed … with the possibility of making the payment by 31 July 2024 with the increase of 0.40%”.
Therefore, the deadlines for the 2024 annual right are perfectly aligned with the payment terms of the first installment of the 2024 advance payment of income taxes.
It is worth highlighting, then, that the solar capital companies “Isa subjects” with approval of the budget:
- in 120 days from the end of the financial year;
- in 180 days from the end of the financial year, which occurred in the month of maggio or in the month of June;
they still have to carry out the payment of the 2024 annual fee by next 31.7.2024, or within the next 30.8.2024, with the surcharge of 0.40%.
Instead, the solar equity companies “no ISA subjects” with approval of the budget:
- in 120 days from the end of the financial year, they must carry out the payment of the 2024 annual fee within the day (7.2024), or by the next one 31.7.2024 with the 0.40% increase;
- in 180 days from the closing of the financial year, which occurred in the month of maggiothey must make the payment of 2024 annual fee within the day (1.2024), or the next one 31.7.2024 with the surcharge of 0.40%;
- in 180 days from the end of the financial year, which occurred in the month of Junemust pay the 2024 annual fee by next year 7.2024, or the 30.8.2024 with the increase of 0.40%.
Even for the company with financial year not coinciding with the calendar year, the terms of payment of the first instalment of the advance payment of income taxes are relevant; therefore, the annual fee must be paid by:
- the last day of the sixth month following the end of the financial year;
- the last day of month following the approval of the budgetwhere the approval itself is carried out more than 120 days after the end of the financial year.
| Solar subjects | Payment by 1.7.2024 or 31.7.2024 | Payment by 31.7.2024 or 30.8.2024 |
| Individual entrepreneur Society of people Joint-stock company with budget approval within 120 days Capital companies with budget approval within 180 days in May | Subject No Isa | Subject Isa |
| Capital companies with budget approval within 180 days in June | – | Subject No Isa and Isa |
Finally, the companies that have registered or will register in the Company Register in course of 2024 must pay the annual entitlement 2024:
- at the same time upon submission of the registration application, requesting automatic debit if the application is submitted via “ComUnica” or directly to the Chamber of Commerce;
- in 30 days from the submission of the registration application, using the F24 form.
