IRPEF Second Payment Postponement

IRPEF Second Payment Postponement

The due date for the IRPERF second payment has been postponed from the 30th of November 2023 to the 16th of January 2024, and the total sum owed can be paid in five instalments payments of equal amount. This disposition is appliable only to individuals that have VAT accounts and have declared earning inferior of 170.000 € for the year 2022.

The computation of the cited amount is given by the Income Tax of the year 2023, for the tax of the preceding year, and of the ‘Rigo RE2’ Incomes from Professional or Artistic Activities.

For computation end lines RE3 and RE5 shall not be considered, they are simply indicating in the Frame of RE incomes to improve the fiscal reliability profile applying ISA ¶Synthetic Reliability Indicators¶

Art. 4, D.L. n. 145 of the 18th of October 2023 has foreseen the postponement of the second instalment payment in the year 2023 resulting by the Income Tax of the year 2022. As already mentioned above the norm is appliable only to individuals who possess a VAT account number, and their due tax payments for the year 2023.

The following are excluded from the postponement payment:

  • Individuals having VAT account number that have declared earnings superior to 170,000 €,
  • individuals that do not have a VAT account number,
  • capital companies, limited companies and commercial entities. It is hold that are excluded associated members of associations which incomes are taxed by the Tuir and are not owners of personal positions.

The Social Contributions and Contributory Payments and Insurance Premiums Inail are excluded and must be paid by the 30th of November 2023.

The benefit cited should apply for flat rate taxpayers whose self-liquidations attributes results from the Income Tax of the year 2023. We remain waiting for updates that specify the conditions to benefit from the postponement of the payment.

The second instalment payment for the year 2023 can be made in one solution by the 16th of January 2024 without any interest, or it can be paid in five instalments of equal amount due the 16th of each successive month.

Palermo, Rome, Italy, November 6th, 2023

Mr. Angelo Pisciotta