There are two dates to be marked in red on the tax calendar Of June: Friday 16 and Friday 30.
In the month that will start the summer, i Italian taxpayers they will be called upon to carry out numerous tax obligations, some of which will certainly be “more onerous” than others.
Let’s see what it is and which days are involved.
June 16: VAT and Imu payments
The first deadline to be sawn off, for those called into question, is the VAT settlement referring to the month of May 2023; certainly, however, the most important commitment for Italian families – also in economic terms – is that of paying theImuL’own municipal tax.
As we know, the Imu is no longer due for the main residence – i.e. those classified in the cadastral categories other than A/1, A/8 and A/ – except in special cases, while it is due by those who own buildings , building areas and agricultural land.
The tax therefore concerns the owner or holder of other real rights (usufruct, use, housing, long term lease, surface area), the concessionaire – in the case of concession of state-owned areas – and the lessee in the case of leasing.
It will be possible to pay the first payment of the Imu or, for those who wish, the entire amount via the F24 form or bulletin.
Non-commercial entities will also have to pay the third installment of the municipal tax due for 2022 (adjustment), in addition to the first installment for 2023.
30 June: single check, Imu and Tari declaration, Rai fee and many other obligations
June 30th will be a busy day with many tax deadlines that taxpayers, for various reasons, will be called upon to complete. It begins with the electronic submission to the INPS of the applications for recognition of the monthly payments arrears, starting from the month of March 2023, of the applications for Unique universal cheque.
On 30 June, the changes that took place during 2022 that could cause a change in Imu And Tari.
On the pension sidehowever, i cashless professionals they will have to pay the balance for 2022 and the first installment of the 2023 advance of social security contributions.
Finally, the last day of the month of the tax authorities will also be the deadline for sending the declaration of non-possession of the television in one’s home, so as not to be charged, in the electricity bill, for the second semester July-December 2023 of Rai fee. Those who have sent it in past years are also required to present this declaration; in fact, automatic renewal is not foreseen but only the annual declaration.
Finally, as far as fiscal peace is concerned, the application to join the concessions on pending “loads” defined by the 2023 budget law expires on 30 June; to join, the simultaneous payment of the first installment of the amount due is required.
Furthermore, the application to join the competition expires on June 30th scrapping quat and for the payment of the second installment for the special correction.