From Irap to VAT payments, from the dry coupon to the tax return of the heirs through the esterometer. These are just some of the tax deadlines which await taxpayers by November, waiting to understand whether or not there will be a postponement of the terms.
”The issue is being evaluated by the Ministry of Economy and will be discussed by the majority and by the government“, explained the Deputy Minister of Economy, Antonio Misiani regarding the possible extension of the aforementioned time limits. “Much depends on the duration and evolution of the restrictive measures: if they are extended and last beyond November, it is clear that as already announced by Gualtieri, the discussion will also cover the deadlines at the end of November and in December.“, he added. In any case, while waiting to understand more, let’s take stock of the situation.
IRAP 2019
Model Income Pf 2020 it must be sent by 30 November by taxpayers obliged to electronically submit the tax return and for those who, although not obliged, have chosen this method, must submit. The deadline will also concern other profiles, including partnerships and equivalent entities for the electronic submission of the tax return model Income Sp 2020, IRES subjects with exercise coinciding with the calendar year for the electronic submission of the model tax return Income Sc 2020.
The list then continues with public entities e private other than companies, including trusts, subject to IRES, as well as companies and non-resident entities subject to IRES for the electronic submission of the tax return model Inc 2020 Income. And finally, the subjects obliged to submit the 2020 IRAP return to carry out the ” electronic submission, directly or through authorized intermediaries.
Sterometer
I VAT subjects who reside in Italy (or who have settled there) who facilitate the remote sales of mobile phones, game consoles, tablet PCs and laptops through the use of an electronic interface, must electronically send the communication of the sales of goods and services rendered and received to and from subjects not established in the territory of the State for the month of October.
From the dry coupon to the heirs’ tax return
Regarding the dry coupon, lessors, natural persons, owners or holders of real rights of enjoyment of rented housing units, who have chosen this specific regime, are required to pay the second or single deposit for the 2020 tax year.
Chapter It does DOM: in this case, natural persons who transfer their residence to Italy and intend to opt for substitution tax on income produced abroad must submit an application for a ruling to the Revenue Agency, at the taxpayer division.
Among the tax deadlines we also find the presentation of the tax return of the heirs. The heirs of the deceased in the period between 1 January 2019 and 31 July 2020 must submit the tax return on behalf of the deceased and the card for the choice of destination of the eight, five and two per thousand of the Irpef, exclusively electronically, directly or through authorized intermediaries.
Financial operators
From the Italian post office to investment companies, from banks to asset management companies through to collective investment schemes: in November financial operators they are required to communicate to the Tax Registry the data referring to the month of October relating to the subjects with whom they have had financial relationships.
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