POSTPONEMENT OF THE TERMS FOR PAYMENT OF THE SECOND INSTALMENT OF IRPEF, IRES, IRAP, SUBSTITUTE TAX, CAPITAL TAX AND SURCHARGES

In accordance with art. 98 of Italian Decree Law 104/2020 (the so-called “August Decree”) and art. 6 of Italian Decree Law 149/2020 (the so-called “Ristori-bis Decree”), the deadline for paying the second or sole instalment of income tax, IRAP and relevant substitute taxes and surcharges, IVIE and IVAFE due for the tax period subsequent to that ending 31.12.2019 (i.e. the 2020 period for those subject to the “calendar” system) has been extended from 30.11.2020 to 30.4.2021, subject to certain conditions.

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