(Adnkronos) – Irpef 2023, including additional taxes, flat-rate tax on rents, Irap and Ires. Monday, July 1st is the last day to settle accounts with the tax authorities on various fronts. As for taxes, taxpayers are called to the cashier to pay in a single solution or as a first installment, the Irpef, Ires and Irap resulting from the annual declarations, as a balance for the year 2023 and as a first advance payment for 2024, without any increase. FiscoOggi, the online newspaper of the Revenue Agency, specifies that the ‘calendar’ deadline is June 30th but, being Sunday, it is postponed by one day. Late payers will have until July 31st (thirtieth day after the deadline), but the increase of 0.40% will be applied as interest. Among the main deadlines, we recall that the July 1st appointment also concerns taxpayers resident in Italy who hold real estate or financial assets abroad, required to pay Ivie and Ivafe respectively. The same deadline for the annual communication to the Tax Registry which real estate agents or managers of online portals are required to provide, of data on short-term rentals such as the name, surname and tax code of the lessor, duration of the contract, amount of the gross consideration and address of the property. The annual appointment for the payment of the first installment or the single solution of the regional additional tax on Irpef, and of the municipal additional tax on Irpef resulting from the annual declarations, as the 2023 balance and the first advance payment for 2024, both without increase, is also due. The flat-rate tax on rentals is also due, to be paid as the 2023 balance and the first advance payment for 2024.
Payments must be made with the F24 form directly electronically using the F24 web or F24 online services of the Revenue Agency, through the Fisconline or Entratel telematic channels or with the home banking of your credit institution (except in the case of the F24 balance form zero), or through an authorized intermediary. As regards Irpef and flat tax, subjects who do not have a VAT number will also be able to pay with the paper F24 form at banks, Poste Italiane and collection agents as long as they do not use tax or contribution credits in compensation, or when they have to pay F24 pre-filled by the tax authority. For resident subjects, the submission must be made via the Entratel/FiscOnline channel directly or through intermediaries, and the compilation must be done with the software made available by the Agency. For non-residents, however, the communication will be transmitted by the permanent establishment with the Entratel/Fisconline channel or, alternatively, by the tax representative. —[email protected] (Web Info)
