Surviving the Italian Tax Maze in 2024: Key Dates to Remember
The 2024 Italian Tax Schedule: What Taxes are Payable and When?
If you're calling Italy your home or simply holding property here, prepare yourself for a brush with the mysterious world of Italian taxes. Here's a rundown of essential dates for 2024 to keep the tax man at bay.
Skip the Small Screen Tax (Canone) Automatic Deduction
If you're a homeowner without a TV, ensure you opt-out of the TV tax (canone) by January 31st. Among other things, the tariff is automatically added to your electricity bill, so don’t let it slip! Hold on tight to the payment exemption form, send it off to the Agenzia delle Entrate (Italy's tax office), and avoid the unwanted surplus.
Certificazione Unica Filing for Employers
From March 16th, employers must fill out and submit the Certificazione Unica for their employees' earnings, whether they're salaried or self-employed. The deadline for the self-employed's earnings declaration is October 31st.
VAT Declarations (Iva) for Businesses and Self-Employed
By April 30th, businesses and self-employed individuals with a partita iva (VAT ID) are expected to file their annual VAT declaration. The Modello Iva annuo should report the VAT owed or refundable for the previous year. As usual, payments are due according to specific deadlines.
Ready, Set, Tax: Declare Your Income
The start of the income tax declaration season begins as early as May 2nd for certain taxpayers. You may use Modello 730 (form 730), traditionally employed by individuals who prefer certified accountants or approved intermediaries, typically by September 30th. Meanwhile, the self-employed, select individuals or those not legally residing in Italy can submit the modello redditi persone fisiche, starting from May 2nd via local post office, or online by October 15th.
Second Home Owners, Take Note: IMU Deadline
On June 17th (shoring up for that occasional Monday holiday), the tax bill for second homeowners rolls around. This marks the first installment of the Single Municipal Tax (IMU), which applies to all residential and commercial properties and land. One exemption? Primary residences (with exceptions).
Personal and Corporate Income Taxes (Irpef, Ires, Irap)
June 30th and November 30th are the crucial dates for settling personal and corporate income taxes (Irpef, Ires, Irap). Payments must be made through Modello F24, with the Italian tax office offering guidance on completion and submission.
Don't Forget the Second Installment of IMU
The second IMU installment is due by December 16th.
Looking for more information on Italian taxes? Head over to the Italian tax agency's website or seek professional help from your local tax assistance center (CAF) or a qualified accountant (commercialista).
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- If you're a homeowner without a TV in Italy, remember to opt-out of the TV tax (canone) by January 31st to prevent automatic addition to your electricity bill.
- Employers in Italy must fill out and submit the Certificazione Unica for their employees' earnings, whether they're salaried or self-employed, by March 16th.
- Businesses and self-employed individuals with a partita iva (VAT ID) should file their annual VAT declaration by April 30th, reporting the VAT owed or refundable for the previous year.
- The income tax declaration season in Italy begins as early as May 2nd, with certain taxpayers using Modello 730 by September 30th, and the self-employed submitting the modello redditi persone fisiche starting from May 2nd, either via local post office or online by October 15th.
- Second homeowners in Italy should note that the first installment of the Single Municipal Tax (IMU) is due on June 17th. The second IMU installment is due by December 16th.
- Personal and corporate income taxes (Irpef, Ires, Irap) in Italy are settled on June 30th and November 30th, with payments made through Modello F24.
- For more information on Italian taxes, visit the Italian tax agency's website or seek professional help from your local tax assistance center (CAF) or a qualified accountant (commercialista).
