Tax deadlines, tax day on November 30, 2022: what you pay and who is called to the cash desk

The month of November ends with a series of tax deadlineswhich in addition to being important are also expensive: a real one tax daynot just for VAT matches. But what do you pay? There are many appointments. There is the expiry of the second down payment income taxas well as the tax declarationthe communication of periodic VAT payments (i.e Lipe), together with the deadline for sending the self-declaration relating to the State aid.

This series of deadlines with the taxman concludes the appointment with the installments of the scrapping ter of folders. In this case, however, since it is a deadline relating to fiscal peace, the five-day period of tolerance intervenes, moving the deadline for paying the amount due to 5 December. After this date, the benefits of the facilitated definition are forfeited. Last day, finally, also take advantage of the performing remission for the communication of the credit assignment relating to building bonuses.

Income taxes: the second advance of Irpef, Ires, Irap and substitute taxes is paid

Let’s start with what is probably the most onerous deadline: the second advance of income tax.

The down payment of Irpef, Ires, Irap And substitute taxes it is due if the tax declared in the year (referring, ie, to the previous year), is greater than 51.65 euros in amount, net of deductions, tax credits, withholdings and surpluses.

The advance is equal to 100% of the tax declared in the year and must be paid in one or two instalments. The general payment rules are as follows:

  • in a single solution by 30 November if the amount is less than €257.52;
  • in two installments, if equal to or greater than 257.52 euros; the first by 30 June together with the balance, the second by 30 November.

    The second down payment, unlike the first, cannot be paid in installments, and therefore must be paid in a single solution.

As for theIrapwe remind you that from 2022 the following are exempt:

  • natural persons carrying out commercial activities;
  • family businesses;
  • conjugal businesses not managed in corporate form (circular no. 4/E of 18 February 2022);
  • natural persons exercising arts and professions.

Income model declaration for VAT numbers

November 30th is the deadline to send the tax electronically to the Revenue Agency model income statement relating to the 2021 tax year.

This deadline particularly affects all natural persons (Income model PF) and the partnerships and similar entities (SP income model). For joint-stock companies and equivalent entities, as well as non-commercial entities and the Third sector, the November 30 deadline only concerns entities whose financial year coincides with the calendar year.

The income form can be sent directly by the interested party or through an authorized intermediary.

Last day to send Lipes

November 30, 2022 is also the deadline for applications Lipe, the communication of periodic VAT payments made in the third calendar quarter of 2022. VAT taxable persons must present the “Communication of periodic VAT payments” form to communicate the summary accounting data of the periodic tax payments.

I’m exempted taxable persons who are not obliged to submit the annual VAT return or to carry out periodic payments, provided that, during the year, the conditions for exemption do not cease to exist. The form must be presented exclusively electronically, directly by the taxpayer or through authorized intermediaries, by the last day of the second month following each quarter.

Fiscal peace, deadline for the installments of the scrapping ter of the folders

The installments must be paid on November 30th scrapping ter of the folders due for 2022, or for the installments originally due:

  • on February 28;
  • on May 31;
  • on July 31;
  • on November 30th.

Since this is an expiry of the facilitated definition, the 5 days of tolerance must be taken into consideration. The final deadline, therefore, is December 5, 2022: after this date one forfeits the benefits of fiscal peace.

State aid, self-declaration model simplified by Revenue

The self-declaration for the Covid State Aid. With the provision of 25 October, the Financial Administration approved the new template that is easier to fill out, along with instructions and technical specifications.

In addition, the Revenue Agency has updated FAQs relating to State Aid: for example, as regards the case of closed VAT numbers, the aid beneficiary is not exempt from the obligation to present the self-declaration. In the event of failure to complete the State Aid form in the 2021 Income forms, it is possible to amend the omitted completion of the RS part in the 2021 Income Model, tax year 2020, with reference to “Covid-19 aid”, by submitting a declaration of supplementary income.

Building bonuses, communication of credit transfer with remission in bonis

In circular no. 33, published last 6 October, the Revenue Agency provides clarifications on the changes introduced by the Aiuti and Aiuti bis decrees, especially as regards the joint liability of the transferee.

However, there is also room for some changes regarding the calendar to follow in the communication of the transfer of the credit: the date of 30 November has been added, also in cases in which the Revenue Agency has been asked to cancel the acceptance of credits deriving from a miscommunication. Even subjects called to send the communication by 17 October can take advantage of the deadline of 30 November, taking advantage of the performing remission: just pay a fine of 250 euros with the F24 Elide model.

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Tax deadlines, tax day on November 30, 2022: what you pay and who is called to the cash desk

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