Extensions in Legislative Decree: Assignments of Assets, Energy Decree, and More

Italia

by Marco Mobili and Giovanni Parente

2′ reading

Two more months for the assignment of assets to members: the payment deadline has been postponed from September 30th to November 30th, in which it will be paid in a single solution. Concessions for first home mortgages for under 36s until 31 December. Tolerance until 31 October for payments due between 4 and 31 July in the areas hit by floods in Lombardy for which a state of emergency has been declared. A trap arrives on electricity and gas bonuses for companies relating to the first and second quarter of 2023: the deadline for use in compensation is, in fact, brought forward from 31 December to 15 November 2023. These are some of the innovations contained in the draft of the legislative decree on extensions fiscal and not only already included in the agenda of the Council of Ministers on Wednesday 27 September.

The extensions already expected in the Energy decree

The extensions initially intended for the Energy Decree are included in the Legislative Decree. Thus the financing of subsidized mortgages for the purchase of the first home of those under 36 gains another three months reaching the end of the year. The deadline for the revaluation of crypto-assets held to 1 January 2023 is then postponed: the deadline for the 14% substitute tax is, in fact, moved from 30 September to 15 November.

Assignments of assets to members until November 30th

The long-awaited (by professionals) extension arrives for the facilitated assignment of assets to members and the always facilitated transformation into simple companies. As also requested by the president of the accountants, Elbano de Nuccio, the deadline is moved from September 30th to November 30th for the payment.

Trap to compensate for energy bonuses

There is a trap on the timing of the use of tax credits for electricity and gas consumption (both for energy and gas-intensive companies and for those that are not) relating to the first and second quarters of 2023: the deadline is brought forward by a month and a half, from 31 December 2023 to 15 November 2023. In practice, they cannot be used to compensate businesses for either the advance payments at the end of November, the IMU balance or the VAT advance payments at the end of December. That is, all the deadlines that condense at the end of the year.

More time to communicate the new Iban for the Fir

Another extension coming soon concerns the Savers Compensation Fund (FIR). The deadline for communicating the IBAN in the event of a change is postponed to 15 October 2023.

Floods in Lombardy

Payments of taxes, social security and welfare contributions and premiums for compulsory insurance, expiring in the period from 4 to 31 July 2023, due by subjects who, on 4 July 2023, had their residence or registered office or the operational headquarters in the Municipalities affected by the exceptional meteorological events that hit the territory of the Lombardy Region in the same period, for which the state of emergency was declared by resolution of the Council of Ministers of 28 August 2023, will be considered timely if carried out, without the application of sanctions and interest, in a single solution by 31 October 2023.

Marco Mobili

Deputy Editor-in-Chief

Giovanni Parente

Editor

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2023-09-26 13:36:42
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