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Irpef 2023, including additional taxes, flat rate tax on rent, IRAP and IRES. Monday 1st July is the last day to settle accounts with the treasury on various fronts. As regards taxes, taxpayers are called to the cash register to pay in a single solution or as the first instalment, the Irpef, Ires and Irap resulting from the annual declarations, as the balance for the year 2023 and as the first down 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. Latecomers will have until July 31st (thirtieth day after the deadline), but an 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.
At the same time, the annual appointment for the payment of the first installment or the single solution of the regional additional income tax, and the municipal additional income tax resulting from the annual declarations, as the 2023 balance and the first 2024 advance, both without increase. The dry tax on rentals is also due, to be paid as the balance for 2023 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 with 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 sent by the permanent organization with the Entratel/Fisconline channel or, alternatively, by the tax representative.
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