Tax, last day to pay Irpef 2023 and for Imu variations: what you need to know

Irpef 2023, including additional taxes, dry coupon on rents, Irap and Ires and Imu change. Today, Monday 1 July, is the last day to settle accounts with the tax authorities on several fronts. With regard to the taxes, taxpayers are called upon to pay, in a single instalment or as a first instalment, the Irpef, Ires and Irap resulting from the annual declarations, by way of balance for the year 2023 and first instalment for 2024, without any surcharge.

FiscoOggi, the online daily newspaper of the Italian Revenue Agency, points out that the 'calendar' deadline is 30 June, but since that day fell on a Sunday, the deadline has slipped by one day. Latecomers will have until 31 July (the 30th day after the deadline), but will be charged a surcharge of 0.40 per cent by way of interest.

At the same time, the annual appointment for the payment of the first instalment or the single payment of the regional IRPEF surcharge, and of the municipal IRPEF surcharge resulting from the annual declarations, by way of the balance 2023 and the first instalment 2024, both without surcharge.

Also expiring is the withholding tax on leases, also to be paid by way of the balance 2023 and the first instalment 2024. Payments must be made by means of the F24 form directly, by telematic means using the F24 web or F24 online services of the Inland Revenue, through the Fisconline or Entratel telematic channels, or with the home banking of one's own credit institution (except in the case of a zero balance F24 form), or through an authorised intermediary. With regard to Irpef and cedolare secca, persons who do not have a VAT registration number may also pay with the paper F24 form at banks, Poste Italiane and collection agents, provided they do not use tax or contribution credits as compensation, or when they have to pay F24 pre-filled by the tax authority.

Incoming deadline for the Imu declaration. By Monday 1 July, those who own property for which objective and subjective changes have occurred that are relevant for the calculation of the tax due, unknown to the municipality, must send the appropriate Imu/Impi model (this year 30 June, the ordinary deadline, falls on a Sunday). The fulfilment - explains the Agenzia delle Entrate on the webzine FiscoOggi - is instead annual for non-commercial entities that own at least one exempt property as it is used for carrying out their activity. In this case too, the last date is 1 July, but the declaration model is Imu/Enc. For the declaration due, therefore relating to the year 2023, the new forms Imu/Impi (Imposta municipale propria/Enc (Imposta municipale propria/Enc property tax on marine platforms) and Imu/Enc (Imposta municipale propria/Enc non-commercial entities) approved, together with the instructions and technical specifications, by the Finance Department of the Mef with the decree of 24 April 2024 must be used.