Extensions decree, the text of the new provision regarding legislative deadlines will be examined by the Council of Ministers today, 27 September 2023. Among the new features is the possible postponement of the regularization of the RS framework for flat rates and the remission in terms of taxes and contributions owed by residents in Lombardy. The time available for using the energy bonuses granted to businesses is reduced
Extension decreeStill novelty arriving.
After the approval of the energy measure, the Cabinet to be held today 27 September 2023 at 6.30 pm will examine the text of a new law decree which, this time, will have as its object the redefinition of legislative terms.
From the postponement of regularization of the RS framework for the many taxpayers flat rates recipients of letters from the Revenue Agency, up to remission in terms for taxes and contributions of taxpayers resident in Lombardy, the text of the extension decree redesigns the tax deadline calendar.
Not just referrals, but also ahead of time: the draft text in circulation contains the tightening on the use of energy bonuses for businesses. From the date of 31 December we would move to that of 15 November, the deadline for the compensation of credits accrued in the first and second quarters of 2023.
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Extensions decree, text expected in the Council of Ministers on 27 September 2023: new features arriving
The development of law decrees which affect the scheduled deadlines continues and, after the energy decree which introduced innovations regarding bonuses and benefits, we are moving towards a measure which will have as its protagonists the tax terms.
Il Cabinet for the examination of the new extension decree is called for today, 27 September 2023 and from a first draft in circulation the following emerge news in the pipeline.
These are the main ones tax measures provided for by text of the extension decree:
Extensions decree, new features in the upcoming text: flat-rate RS framework postponed to 2024
It is not foreseen by the text in circulation but is preparing to become one of the most important news of the extensions decree.
This is the rule that extends to 2024 the deadline for the regularization of the RS framework of flat-rate taxpayers who, in recent weeks, have received compliance letters from the Revenue Agency relating to the 2022 tax return.
The measure will be proposed by the Deputy Minister of Economy, Maurizio Leoand to anticipate the news arriving with the text of the extension decree was the National Council of Chartered Accountants and Accounting Experts.
With the press release published on September 26 il President of the CNDCEC, Elbano de Nuccio declares the following:
“We learn with particular appreciation the will of the Deputy Minister of Economy, Maurizio Leo, to propose, within the extension decree which will be discussed tomorrow by the Council of Ministers, a rule which defers the obligation to communicate the data provided for in the framework to 2024 RS for flat-rate taxpayers receiving a massive dispatch of compliance letters these days.”
A novelty that would come due to a “dense and constructive dialogue with the deputy minister”, adds the National Councilor, Treasurer of Accountants and Tax Delegate, Salvatore Regalbuto, who has:
“perfectly understood the category’s requests to start a process that reviews a requirement that will necessarily have to find a different regulatory context in the future that is fully consistent with the accounting simplification that characterizes the flat-rate regime”.
The rule that proposes to postpone the regularization of omitted data will therefore be proposed to the Council of Ministers, and we are awaiting confirmation also regarding the new deadlines to be respected.
Extension decree, subsidized first home mortgages until 31 December 2023
Initially foreseen by the energy decree, it is also preparing to enter the text of the extensions decree postponement of the terms relating to subsidized mortgages for under 36s and for further priority categories.
It’s about the Consap guarantee of 80 percentrecognized for the purchase of main homes by young people, young couples and among other single-parent families, provided they respect the ISEE limit of 40,000 euros.
The measure is currently set to expire on September 30th. The text of the provision in the pipeline provides for postponed to 31 December 2023.
Extension decree, redetermination of crypto-assets by 15 November 2023
Towards the postponement of the deadline for payment of the14 percent substitute tax on cryptocurrencies.
In the draft of the extension decree there is in fact room for postponing the deadline, currently set for 30 September, to the date of November 15, 2023.
The change would apply to crypto-assets owned as of January 1, 2023 and would concern the rule introduced by the 2023 Budget Law which provided for the possibility of paying a reduced substitute tax for their liberation.
Extension decree, late postponement of taxes and contributions for residents in Lombardy: expiry on 31 October 2023
The extension decree should also provide a solution to the “mess” of the extension of payments linked to weather events in July.
The postponement had already been announced by the MEF, but the now usual law press release was not followed by any regulatory intervention on the matter.
In the draft text currently in circulation there is now also space for the remission in terms for the payments of taxes and contributions expiring in period from 4 to 31 July 2023 and those who would be interested would be taxpayers resident or with registered office in the municipalities of Lombardy affected by the exceptional meteorological events and for which a state of emergency was declared on 28 August 2023.
Payments due during the period in question will be considered timely if made in a single solution by 31 October 2023.
However, residents of Sicily are excluded from the posthumous referral, for which the request for extension was linked to the fire emergency in July. Events which, however, will not have an impact on the payments due in the same period, unless new in the definitive text of the extension decree.
Extension decree, in the draft text postponing the subsidized assignment to members to 30 November
A further proposal put forward by the CNDCEC is also about to be accepted: it concerns the extension of the facilitated assignment of assets to members.
The 2023 Budget Law has provided, for commercial partnerships and joint-stock companies, the possibility of assigning, transfer to members of movable and immovable assets registered in public registers at favorable conditions.
For transfers and assignments, a substitute tax of 8 percent or 10.5 percent in the case of shell companies is required.
The deadline is currently set for next September 30th but, according to the draft of the extension decree, we are moving forward towards a postponement to November 30th.
Extensions decree, not just postponements: energy bonus for companies to be compensated by 15 November 2023
Not only extensions but also advance deadlines: this is what is foreseen in the draft of the new legislative decree regarding the energy bonus for businesses relating to expenses incurred in 1° It is in the 2nd quarter of the current year.
Instead of postponing the deadline, the draft provides for an advance of approximately 45 days, which will also require intervention by theRevenue Agency. The deadline for compensation would pass from December 31st to November 15, 2023.
In addition to the deadline for compensation with model F24the deadline for the registration will have to be brought forward accordingly communication relating to assignment of creditscurrently set for December 18th.
2023-09-27 12:34:12
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