Tax, black June for taxpayers: all taxes and deadlines for the month

Tax, black June for taxpayers: all taxes and deadlines for the month
Tax, black June for taxpayers: all taxes and deadlines for the month

Black June for taxpayers: the Tax Authority beats cash, with a calendar full of deadlines and non-postponable appointments. The payments, in reality, will all be purely concentrated between Wednesday 16 and Wednesday 30 June, when the Revenue Agency will proceed with the collection of withholdings, substitute taxes, personal income tax, IRES, IRAP and so on.

Taxes and Taxes, the appointments for Wednesday 16 June

Wednesday 16 June 2021 taxpayers must proceed with:

  • payment of the Rai license fee withholding from pensioners and individuals who pay retirement income;
  • Tobin Tax payment, or the tax due on the transfer of ownership of shares and other equity financial instruments as well as securities representing the aforementioned instruments;
  • payment of withholding taxes (separate management) on indemnity for termination of the agency relationship, project collaboration relationship, on interest and various capital income paid or accrued, income deriving from loss of commercial goodwill, on contributions, indemnities and various premiums, income deriving from redemptions of life policies, bonuses and winnings paid or accrued, sale of securities and currencies paid, miscellaneous capital income paid or accrued and AHV pensions paid in the previous month.

On the same day you will have to proceed with the settlement and payment of the previous month’s VAT (also for subjects who have entrusted the accounting to third parties), as well as the payment of the tax due in application of the “split payments” mechanism.

Furthermore, the payment of the VAT is added to the monthly VAT payment 4th installment of the VAT balance due on the basis of the annual return, relating to the tax year 2020, increasing by 0.33% monthly – due as interest – the amount of each installment following the first (for this installment, 0.99%).

Finally, again for June 16, the payment of the substitute personal income tax and regional and municipal surcharges on the sums paid to employees, in the previous month, in relation to increases in productivity, profitability, quality, efficiency and innovation. This deadline is added to that of the payment of the first installment Imu, which must take place by June 16 (with the exception of properties / owners recognized as exempt by the latest Budget Law and by the Support Decree).

Taxes and Taxes, the appointments on Wednesday 30 June

On Wednesday 30 June 2021, the Revenue Agency set the deadlines for submission and payments Irpef. Specifically, for the end of the month there are:

  • the presentation, in paper format, the tax return of the deceased taxpayer and the choice for the destination of the eight per thousand, five per thousand and two per thousand of personal income tax;
  • the payment, in a lump sum or as the first installment, of the tax deposit equal to 20% of the income subject to separate taxation to be indicated in the return and not subject to withholding tax, without any increase;
  • the payment, in a lump sum or as the first installment, of the personal income tax resulting from the annual returns, by way of the balance for the year 2020 and the first advance payment for the year 2021, without any increase.

On the same day the subjects IRES and IRPEF are required to pay the cd. ethical tax, as well as the payment, in a lump sum or as a first installment, of the various additional additions. To these are added:

  • the 3rd bimonthly installment of the stamp duty paid virtually in relation to the declaration presented by 1 February 2021;
  • the tax payable on premiums and accessories collected in May 2021 as well as any adjustments of the tax due on premiums and accessories collected in April 2021;
  • the tax on mathematical reserves of the life classes recorded in the financial statements;
  • the tax on the value of insurance contracts.

With first installment payment or in a lump sum there are then:

  • the tax on the value of real estate located abroad, for any intended use, payable by the taxpayer / trustee as the balance for the year 2020 and the first deposit for the year 2021, without any increase;
  • the tax on the value of financial assets held abroad, resulting from the annual returns, by way of the balance for the year 2020 and the first advance payment for the year 2021, without any increase;
  • the tax down payment in an amount equal to 20% income subject to separate taxation to be indicated in the return and not subject to withholding tax, without any increase;
  • income tax subject to separate taxation, withholding tax or substitute tax deriving from third party attachment due by the pledgee, without any increase;
  • the substitute tax operated in the form of the “dry coupon”, by way of the balance for the year 2020 and the first deposit for the year 2021, without any increase.

Settlement and payment of VAT 30 June

After that of Wednesday 16, the June 30th there is a second appointment with the taxpayers who are required to payment of VAT. In particular, the calendar includes:

  • the payment and payment of VAT relating to intra-community purchases registered in the previous month for non-commercial entities and exempt farmers;
  • the payment, in a lump sum or as a first installment, of the VAT balance for 2020 resulting from the annual VAT return, increased by 0.40% per month or fraction of a month for the period 16/03/2021 – 30/06/2021;
  • the payment, in a lump sum or as a first installment, of the VAT balance for 2020 resulting from the annual return, increased by 0.40% per month or fraction of a month for the period 16/03/2021 – 30/06/2021 for IRES subjects.

Payment of balance and first advance on Ires and Irap

To be noted on the calendar, on Wednesday 30 June 2021, too the payment, in a lump sum or as a first installment, of IRES and IRAP, by way of the balance for the year 2020 and the first advance payment for the year 2021, without any increase.

To these must be added:

  • the substitute tax for income tax on capital gains deriving from the sale of goods, companies or company branches in favor of the CAF;
  • the payment, in a lump sum or as a first installment, of the substitute income tax and of the regional and municipal surcharges and Irap due on the basis of the tax return INCOME Individuals 2021, as the balance for the year 2020 and the first deposit for the year 2021, without any increase.

Finally, for the advantageous tax regime reserved for young entrepreneurs and mobile workers there is the payment of the first 2021 deposit and the 2020 balance of the substitute income tax and additional regional and municipal.

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