The accountants define it “tax funnel“It is June, the month in which businesses e families they are required to deal with multiple tasks tax. It starts on June 10 with the accounting obligations dedicated to the subjects VAT. By this date, the electronic invoices relating to 2019 and the accounting records relating to 2019 must be kept in substitution. A little less than a week later it is the turn of theImu. You must go to the cashier, by the 16th, if you are the holder of property rights, other real right of enjoyment, concessionaires of state-owned areas or tenants of leased properties.
Pre-filled in 2021 online: 19% deduction only if the payment is traceable
THE RULES – The Imu, it must be remembered, is not due on the main residence, while you pay on luxury homes, therefore in the cadastral category A1, A8 and A9. The exemption also applies to land registry categories C2, C6 and C7. On the basis of the novelties of the Sostegni decree, the properties owned by the subjects who qualify for non-repayable contributions are also exempt from the payment of the first Imu installment, namely: revenues and remuneration not exceeding 10 million euros per year; loss of turnover or fees of at least 30% in 2020 compared to 2019. The exemption, however, only applies to properties in which the taxable persons carry out the activities of which they are also managers.
VAT AND OTHER DEADLINES – Also June 16 is the deadline for paying the VAT relating to the payment of the month of May 2021. Another date to be marked in red on the calendar: June 30th 2021. Balance and advance payment of Irpef, IRES, IRAP and payment of dry coupon and substitute taxes. The balance and first installment of what emerged from the tax return must be made, in installments or in a lump sum, by 30 June 2021. Those who choose to pay by 30 July will have interest of 0.40% applied. Still on 30 June 2021 there are two other appointments to remember: the deadline for sending the application for exemption from the Rai 2021 fee and the communication to the tax authorities of subsidies, subsidies, advantages, contributions in cash or in kind paid by public administrations.
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