there is time until August 9 to pay the first two 2020 installments

there is time until August 9 to pay the first two 2020 installments
there is time until August 9 to pay the first two 2020 installments

As a result of the changes made during the conversion to the Sostegni bis decree (D.L. n. 73/2021), i payment terms of the expiring installments relating to the facilitating provisions of the fiscal peace (scrapping ter e balance and excerpt) have been modified and, in part, extended.

As confirmed by the Inland Revenue-Collection, since the payments can be made considering i five days of tolerance referred to in art. 3, paragraph 14-until, of the DL n. 119/2018 (“In cases of late payment of the relative installments not exceeding five days, the effect of ineffectiveness of the definition, provided for by paragraph 14, is not produced and are not due interests“), Payments due on July 31, 2021 can be made, without penalty, by Monday 9 August 2021.

Scrapping-ter

Old deadlines

The art. 4, paragraph 1, letter b), of Legislative Decree no. 41/2021 (Sostegni decree), while not modifying the expiration date of the individual installments contained in the original scrapping plan ter, has set new terms within which the payment of the rate 2020 not yet paid and of those due for 2021 per keep the benefits of the subsidy measure.

Original terms

Extended deadlines

– February 28, 2020

– May 31, 2020

– July 31, 2020

– November 30, 2020

July 31, 2021

– February 28, 2021

– May 31, 2021

– July 31, 2021

– November 30, 2021

November 30, 2021

Of the extension of the 2020 payments to July 31, 2021 can use “only those who have made promptly payments of all installments due in 2019“; of the extension of the payments 2021 to November 30, 2021 “only those who promptly make the payment by 31 July 2021, of all the installments due in the year 2020” (FAQ n. 6) can take advantage of.

New deadlines

Art. 1-until of the DL n. 73/2021, inserted with one of the amendments approved upon conversion of the provision, he deferred the payments of some rate relative al 2020 of the scrapping ter.

Original terms

Terms of the Sostegni decree

Terms of the Sostegni decree bis

February 28, 2020

July 31, 2021

July 31, 2021 (1) (2)

May 31, 2020

July 31, 2021

August 31, 2021 (2)

July 31, 2020

July 31, 2021

September 30, 2021 (2)

November 30, 2020

July 31, 2021

October 31, 2021 (2)

(1) Since July 31, 2021 is Saturday, the deadline is postponed to August 2, 2021.

(2) The 5-day tolerance period referred to in art. 3, paragraph 14-until, D.L. n. 119/2018.

Eg

The payment due on July 31, 2021 can be made by August 9, 2021 (first working day counting the 5 days of tolerance from August 2).

It remains confirmed that those who have promptly made payments of all the installments due in the year 2019 can take advantage of the new terms envisaged for the payment of the 2020 installments (FAQ n.6).

Payments 2021

No news is foreseen for the payments related to installments due in the year 2021, which will have to be carried out by 30 November 2021 (for those who are up to date with the 2020 payments).

How to pay

To pay the rate 2020 not yet paid, the bulletins corresponding to the payments not yet made contained in the “Communication of the amounts due“, In the possession of the taxpayer.

Balance and excerpt

Old deadlines

The art. 4, paragraph 1, letter b), of the Sostegni decree (Legislative Decree no. 41/2021) provides new terms also due to the installments relating to the balance and write-off.

Original terms

Extended deadlines

– March 31, 2020

– July 31, 2020

July 31, 2021

– March 31, 2021

– July 31, 2021

November 30, 2021

New deadlines

Art. 1-until of the DL n. 73/2021 deferred payments also in relation to the balance and write-off.

Original terms

Terms of the Sostegni decree

Terms of the Sostegni decree bis

March 31, 2020

July 31, 2021

July 31, 2021 (1) (2)

July 31, 2020

July 31, 2021

September 30, 2021 (2)

(1) Since July 31, 2021 is Saturday, the deadline is postponed to August 2, 2021.

(2) The 5-day tolerance period referred to in art. 3, paragraph 14-until, D.L. n. 119/2018.

Eg

The payment due on July 31, 2021 can be made by August 9, 2021 (first working day counting the 5 days of tolerance from August 2).

Payments 2021

No news is foreseen for the payments related to installments due in the year 2021, which will have to be carried out by 30 November 2021 (for those who are up to date with the 2020 payments).

How to pay

To pay the rate 2020 not yet paid, the bulletins corresponding to the payments not yet made contained in the “Communication of the amounts due“, In the possession of the taxpayer.

Write-off of debts up to 5,000 euros

The debts resulting from the individual charges entrusted to the Collection Agent from 1 January 2000 to 31 December 2010, which, on the date of entry into force of the Sostegni decree, have a residual amount up to 5 thousand euros (including capital, interests for delayed registration in the role e sanctions).

The payables subject to the write-off also include those that may be present in the payment plans for scrapping ter and the balance and write-off.

The facilitating measure applies to:

a) of natural persons they received, in the tax year 2019, a income taxable up to 30.000 euro;

b) to subjects other than natural persons who have received, in the current tax period as of 31 December 2019, a income taxable up to 30.000 euro.

Cancellation does not apply debts relating to the traditional own resources of the European Union and VAT collected on imports, debts deriving from the recovery of State aid considered illegitimate by the European Union or from convictions pronounced by the Court of Auditors, as well as fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences.

Possibility of a new extension for those who have lapsed from the definitions

As a result of the Refreshments decree (art. 13-million of the DL n. 137/2020) relating to payables for which, as of 31 December 2019, theineffectiveness of the above definitions (scrapping ter, definition of own resources, balance and write-off), for non-payment, insufficient or late payment of the amounts due in 2019, can be granted new extensions pursuant to art. 19, Presidential Decree no. 602/1973. The same option is also provided for taxpayers who have lost the benefits of the first scrapping (Legislative Decree no. 193/2016) and scrapping bis (Legislative Decree no. 148/2017).

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