Personal income tax withholdings, in Suspension prepared because of the emergency Covid the additional regional and municipal. But for employers who have operated erroneously, putting them on standby, there is noapplication of penalties and interest, if they proceed promptly to the payment of what is due.
To provide new clarifications onarticle 61 of the Italian Care Decree, approved in March 2020, is theRevenue Agency with the resolution number 40 of 1 June 2021.
The soft line assumed by the financial administration derives from the awareness that at the beginning of the pandemic there was a a succession of rules, difficult to interpret, even because of one media coverage “Non-technical and generic”, complicit in misunderstandings.
Withholding taxes, the suspension for Covid does not concern the surcharges
Under the magnifying glass is there suspension of withholding taxes arranged byarticle 61 of the Italian Care Decree, and therefore dating back to March 2020.
In particular the emergency measure concerned three payments:
- the withholding taxes expiring from 2 March 2020 to 30 April 2020, referred to in articles 23 and 24 of the decree of the President of the Republic of 29 September 1973, n. 600, that a series of subjects from specific sectors, indicated in paragraph 2, operate as withholding agents;
- social security and welfare contributions and gods premiums for compulsory insurance, expiring in the same period;
- payments related tovalue added tax expiring in March 2020.
The Cura Italia decree has absorbed and defined more precisely the contours of a measure already outlined with article 8 of decree-law no. 9 of 2020, adopted at the beginning of the pandemic.
Article 62, then, also established one suspension of self-settlement payments which expired between 8 March and 31 March 2020 for subjects carrying out business activities, art or profession with tax domicile, registered office or operational headquarters in the territory of the State with revenues or fees not exceeding 2 million euros in 2019.
The text of the first article did not include the additional regional and municipal, in the second there is an explicit reference.
“The letter of the law does not therefore allow us to include the deductions relating to regional and municipal surcharges among the suspended payments referred to in Article 61.
Nor is any suggestion in this sense found in the technical report and in the illustrative report the decree-law in question which, in describing the content of article 61, never refers to the deductions relating to the surcharges, which instead are contemplated in the comment to article 62 “.
Clarifies resolution number 40 of June 1, 2021.
Withholding taxes, the suspension for additional charges is not valid: timely payments without penalties
According to theRevenue Agency, the confusion gods withholding agents who have applied the suspension of withholding taxes also to the additional personal income tax is legitimate per three factors:
- between articles 61 and 62 of Decree number 18 of March 17, 2020 that lay the groundwork for such a measure there is a misalignment which is a source of misunderstanding;
- for companies and professionals operating in the sectors most affected by the COVID-19 emergency, there has been a rapid succession of regulatory interventions on the suspension of tax payments;
- the media talked extensively about one suspension of payments “In a non-technical and generic sense”, feeding a bad reading of the standard.
Also on the basis of these three considerations, the resolution number 40 of 1 June absolves withholding agents who have acted erroneously.
And it clarifies that, in line with the provisions of thearticle 10 of the Statute of Taxpayers, if all those who acknowledge that they have misinterpreted the rule promptly provide for the payment of the sums due by way of additional regional and municipal, they are not required to pay as well sanctions e interests.
More details in full text of resolution number 40 of 1 June 2021.
- Revenue Agency – Resolution number 40 of 1 June 2021
- Article 61, paragraph 1, of the decree-law of 17 March 2020, n. 18 – Suspension of withholding tax payments – Clarifications.