Irpef 2023, including additional taxes, flat-rate tax on rents, Irap and Ires. Monday 1st July is the last day to settle accounts with the tax authorities on several 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. Latecomers will have until July 31st (thirtieth day after the deadline), but it will be applied the increase of 0.40% as interest.
Among the main deadlines, we remind you that the 1st July appointment also concerns taxpayers resident in Italy who hold properties or financial assets abroad, required to pay the Ivie and Ivafe respectively. Same deadline for the annual communication to the tax registry to which real estate agents or managers of electronic portals are required, of data on short-term rentals such as name, surname and tax code of the lessor, duration of the contract, amount of the gross consideration and address of the property .
The other deadlines
The annual appointment for the payment of the first installment or the single solution of the regional Irpef surcharge, and of the municipal Irpef surcharge resulting from the annual declarations, as the 2023 balance and the first 2024 advance payment, both without increase, is concurrent. The dry tax on rentals is also expiringalso to be paid as the balance for 2023 and the first advance payment for 2024.
How to make payments
Payments must be made with form F24 directly via electronic means 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 zero-balance F24 form), or through an authorized intermediary. With regard to Irpef and flat-rate tax, individuals who do not have a VAT number may also 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 forms 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.
