DL Ristori-bis: sospensione versamenti tributari e previdenziali, ma NON per tutti!

The decree law 09.11.2020 n. 149, so-called "Ristori-bis", among other prescribed measures, provides the right to defer to 16.03.2021 the deadline for the payment, due in the months of November and December 2020, of:

• Withholding taxes made on income from employment and similar (not on income from self-employment) and withholdings relating to the regional and municipal surcharge, made by taxpayers as withholding agents;

• VAT periodic;

• Social security and welfare contributions (no INAIL contributions)

The aforementioned deferral, however, is not applicable without distinction to all taxpayers, but only to:

•  taxpayers who carry out economic activities suspended pursuant to art. 1 of the Prime Ministerial Decree 03.11.2020, having tax domicile, registered office or operational headquarters in any area of the national territory (Annex 1 to the Legislative Decree); within the scope of Annex 2, attached to the Ristori bis Decree or which carry out hotel activities, tour operators or travel agencies which have tax domicile, registered office or operational headquarters in areas of the national territory characterized by a scenario of high or maximum severity and a high level of risk.

Suspended payments must in any case be made in a single payment by 03.16.2021. However, the possibility of paying the amounts in 4 equal monthly installments is recognized, with the first installment always starting from 03.16.2021, without the application of penalties and interest.