{"id":11902,"date":"2020-11-16T09:29:53","date_gmt":"2020-11-16T08:29:53","guid":{"rendered":"https:\/\/it.andersen.com\/extension-of-income-tax-and-irap-payment-2\/"},"modified":"2024-02-05T17:26:29","modified_gmt":"2024-02-05T16:26:29","slug":"extension-of-income-tax-and-irap-payment-2","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/extension-of-income-tax-and-irap-payment-2\/","title":{"rendered":"Extension of Income Tax and Irap payment"},"content":{"rendered":"

Art 6 DL \u201cRistori bis\u201d extend the second instalment of Income tax in accordance with art 98 del DL 104\/2020.<\/p>\n

The payment of income tax and IRAP has been postponed until 30\/04\/2021. (tax period 2020). Also covered by the previous rule are substitute taxes, income tax additions and property taxes.<\/p>\n

The extension is to be referred to those who carry out\u00a0economic activities<\/u>\u00a0for which the\u00a0ISA<\/u>\u00a0has been approved. The extension is also referred to who operates in the\u00a0areas<\/u>\u00a0classified as\u00a0highest severity<\/u>\u00a0or as\u00a0high-level risk<\/u>\u00a0(red and orange area).<\/p>\n

In order to use the measure, it is necessary to comply with a twofold\u00a0requirement<\/u>, one\u00a0subjective<\/u>\u00a0and the other\u00a0objective<\/u>.<\/p>\n

With reference to the\u00a0subjective requirement<\/u>, the extension is referred to who:<\/p>\n

\u2013 Carry out economic activities for which ISA indices have been approved<\/p>\n

\u2013 Declare revenues or compensation not exceeding the limit of 5,164,569 euros<\/p>\n

\u2013 Members of limited partnership, collaborators of family-run businesses, spouses who manage marital companies, members of associations (artists and professionals) and members of \u201ctransparent\u201d limited companies<\/p>\n

In addition, flat-rate taxpayers and those who have cases of exclusion or inapplicability of ISAs will also benefit of the payment extension.<\/p>\n

On the other hand, those who carry out farm business and who have agricultural incomes are excluded by the extension benefit.<\/p>\n

Regarding the\u00a0objective requirement<\/u>, it is necessary to have had a\u00a0decrease in turnover of at least of 33%<\/u>\u00a0in the first half of the year 2020 compared to the same period in the previous year.<\/p>\n

DL \u201cRistori bis\u201d introduce two categories that are not subject to the decrease in turnover:<\/p>\n

    \n
  1. Isa subjects who carry out suspended or limited activities due to the COVID-19 emergency and have a tax domicile or operational location in the areas classified as maximum severity (red zones)<\/li>\n
  2. ISA subjects carrying out restaurant management activities in areas of maximum severity and high risk (red and orange zones)<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Art 6 DL \u201cRistori bis\u201d extend the second instalment of Income tax in accordance with art 98 del DL 104\/2020. The payment of income tax and IRAP has been postponed until 30\/04\/2021. (tax period 2020). Also covered by the previous rule are substitute taxes, income tax additions and property taxes. The extension is to be […]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11902"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=11902"}],"version-history":[{"count":1,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11902\/revisions"}],"predecessor-version":[{"id":25120,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11902\/revisions\/25120"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=11902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=11902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=11902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}