MEF: In arrivo, con l'approvazione del D.L. Ristori quater, la proroga per il versamento del secondo acconto IRPEF, IRES e IRAP

In light of a note published by the MEF today and awaiting approval and subsequent publication in the Official Gazette. of the Legislative Decree Quater refreshments, the deadline for the payment of the second or single advance installment of income taxes and IRAP due by economic operators will be extended from 30 November to 10 December 2020.

Furthermore, a wider extension will be provided for companies not affected by the ISA, wherever located, which have achieved in the tax period preceding the current one revenues or compensation not exceeding 50 million euros and which, in the first half of 2020, have suffered a decrease in turnover or fees of at least 33% compared to the first half of 2019. For these companies, the deadline for the payment of the second or single advance installment of income taxes and IRAP will be extended to 30 April 2021.

A similar extension to 30 April 2021 will be provided, regardless of the requirements relating to revenues or compensation and the decrease in turnover or fees, for subjects not affected by the ISA who operate in the economic sectors identified in the two annexes to the "Ristori bis" decree - law and who have tax domicile or operational headquarters in the red zones, as well as for subjects who manage restaurants in the orange zones.

Suspended payments must be made in a single payment by 30 April 2021.

For those who apply the ISA and who find themselves in the required conditions, the extension to 30 April 2021 remains unchanged, already provided for by article 98 of the August Decree and by article 6 of the "Ristori bis" decree-law.