Today, Monday 1st July, is the last day to pay in a single solution or as a first installment, the Irpef, Ires and Irap resulting from the annual declarations (for those who submit the 730 model without a tax substitute or the Redditi model), as a balance for the year 2023 and the first advance payment for 2024, without any increase. Today’s deadline derives from the fact that the ordinary one, June 30, fell on a Sunday.
Taxpayers they can pay the tax until July 31st (thirtieth day following the deadline) by applying the increase of 0.40 percent as a consideration.
Together, remember the online magazine of the Revenue Agency, Fiscooggithe annual appointment for the payment of the first installment or the single solution of theregional additional tax on Irpef, and municipal additional tax on Irpef resulting from the annual declarations, as the balance for 2023 and the first advance payment for 2024, both without an increase.
But these are not the only appointments: there is also the flat rate tax on rentsto be paid as the 2023 balance and the first 2024 advance payment.
Payments must be made with the F24 form directly, electronically using the “F24 web” or “F24 online” services of the Revenue, through the Fisconline or Entratel telematic channels or with thehome 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.
Another deadline, again today, for taxpayers resident in Italy who hold properties or financial assets abroad, required to pay respectively of the Ivie and the Ivafe.
Same deadline for the annual communication to the Tax Registry, which real estate agents or managers of online portals are required to do, 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. For resident subjects, the sending must be done 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.
