Listen to the audio version of the article
Irpef 2023, including additional taxes, flat-rate tax on rents, Irap and Ires and Imu variation. Today, 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, since that day fell on a Sunday, the deadline has been 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.
Irpef 2023
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.
Flat tax on rentals
The dry tax on rentals is also due, to be paid as the balance for 2023 and the first deposit for 2024. Payments must be made directly with the F24 form, electronically using the F24 web or F24 online services of the Revenue, through the Fisconline or Entratel online channels or with the home banking of your credit institution (except in the case of the zero balance F24 form), 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.
IMU Declaration
Deadline coming up for Imu declaration. By Monday, July 1st, those who own properties for which objective and subjective changes relevant to the calculation of the tax due, unknown to the Municipality, have occurred, must send the appropriate Imu/Impi form (this year, June 30th, the ordinary deadline, falls on a Sunday). The fulfillment – explains the Revenue Agency on the webzine FiscoOggi – is instead annual for non-commercial entities that own at least one property exempt because it is used for carrying out their business. Also in this case, the last appointment is July 1st but the declaration form is Imu/Enc. For the expiring declaration, therefore relating to the year 2023, the new Imu/Impi (Municipal Property Tax/Real Estate Tax on Marine Platforms) and Imu/Enc (Municipal Property Tax/Non-Commercial Entities) forms approved, together with the instructions and technical specifications, by the Department of Finance of the Mef with ministerial decree of 24 April 2024, must be used.
