By August 2, 2021 (July 31 falls on a Saturday), the taxpayers who have joined the scrapping ter and al balance and excerpt have to pay some installments not paid in 2020.
If the payment is made after the deadline or for partial amounts, the facilitation measure will not be completed and the payments made will be considered as an advance on the sums due.
What are the new payment deadlines
Law no. 106/2021, converting the Sostegni bis decree, redetermined the terms for the payment of the installments of the scrapping ter he was born in balance and excerpt expected in 2020. In order not to lose the benefits of the facilitated definition, those who are up to date with the 2019 payments, must make the payment of the installments not yet paid in 2020 in four months starting from July 2021.
– by 31 July 2021 the installments due on 28 February 2020 (scrapping ter) and 31 March 2020 (balance and excerpt) will be paid. Being a Saturday, the deadline postponed to August 2, 2021;
– the installment expired on May 31, 2020 (scrapping ter) must be paid by 31 August 2021;
– by September 30, 2021, the installments due on July 31, 2020 (scrapping ter and balance and excerpt) will be paid;
– by October 31, 2021, the installment expired on November 30, 2020 (scrapping ter) must be paid.
Instead, the terms for the payment of the installments remain confirmed February, March, May e July 2021 that will have to happen by 30 November 2021.
For each deadline, it is possible to make the payment by making use of the additional 5 days of tolerance granted by law (therefore for the deadline of August 2, payments made by August 9, 2021 will be considered valid).
Pay attention to the write-off of debts up to 5,000 euros
With the new service on the portal of the Revenue Agency-Collection, the taxpayer in good standing with the payment of the scrapping installments ter and / or balance and excerpt expiring in the year 2019 can to verify if in the documents (folders / notices) included in the payment plan there are loads entrusted to the Collection Agent from January 1, 2000 to December 31, 2010, which fall within those of the residual amount up to 5,000 euros, calculated as of March 23, 2021, for which the law provides for the cancellation.
The condition envisaged for the cancellation of debts referring to natural persons is that, in the 2019 tax period, a taxable income for tax purposes of up to 30,000 euros has been achieved while, for subjects other than natural persons, that in the period tax in progress as of 31 December 2019, a taxable income for tax purposes of up to 30,000 euros has been achieved.
So, if the presence of potentially affected loads from the annulment required by law and if, in the 2019 tax period, a taxable income was achieved for income tax purposes not exceeding 30,000 euros (for subjects other than natural persons, to identify the taxable income, reference must be made to the tax period in progress as of 31 December 2019), it is possible print independently the forms to be used for the payment of the installments still due, calculated net of the sums relating to the aforementioned loads.
By the editorial staff