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Possibility of postponing the personal income tax, IRES, IRAP or substitutes until April even without a drop in turnover, but the activities must be included in Annex 1 and Annex 2 but in the red zone regions.
by Giovanni Parente
Possibility of postponing personal income tax, IRES, IRAP or substitutes until April even without a drop in billing, but activities must be included in Annex 1 and Annex 2 but in the red zone regions.
3 ‘reading
More possibilities of postponing the advance payments of Irpef, Ires, Irap or substitute taxes that expire on November 30. For VAT numbers required to pay report cards or in a flat rate regime (the so-called “single tax”), the Ristori-bis decree approved by the Council of Ministers on the night between Friday 6 and Saturday 7 November extends the possibility of postponement until April 30, 2021 advance payments. In fact, a three-level mechanism is determined also in light of the original possibility of postponement that was already provided for by the August decree (Legislative Decree 104/2020) of last summer.
The three levels to access the referral
The possibility of moving to the spring of 2021 had been, as anticipated, linked by the August decree to the VAT numbers for which the fiscal report cards were prepared (which in technical jargon are called Isa, that is, synthetic indicators of fiscal reliability) and also flat rates (which, however, are not required to fill in the ISAs) provided that they have registered a decrease in billing and rates of at least 33% in the first half of 2020 compared to to the same period of 2019.
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The Ristori-bis decree takes a step forward and leaves the possibility of postponement free for the categories most penalized by the new closures, as identified in the annexes to the first and second Ristori decrees with the Ateco codes.
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The provision of the Ristori-bis decree grants the possibility of postponing the activities included in Annex 1, that is, those that have already been subject to limitations throughout Italy with the Dpcm of October 24, 2020, and already included in the first Non-refundable Automatic Refreshments segment. An annex, among other things, more implemented in light of the new restrictions. This is the list, so to speak, that includes among others (and without pretending to be exhaustive) bars, patisseries, restaurants but also gyms and swimming pools. As the rule was formulated in the draft decree approved in Palazzo Chigi, it will be clarified whether the expansion of Annex 1 activities affects all of Italy or not. For a systematic and logical reading, due to restrictions and closures of the activity, it would seem so, while a literal reading of the wording of the draft decree could lead to limiting the impact only to Annex 1 activities in the regions of the area. red. But this question must be resolved as soon as possible, given the impending deadline.
There is no doubt, however, the postponement reserved for the activities included in Annex 2 of the Ristori-bis decree, which is certainly conditional on their being in one of the regions identified by the Ministry of Health as those “characterized by a scenario of maximum severity and from a high risk level “. These are the regions of the red area, namely currently Lombardy, Piedmont, Valle d’Aosta and Calabria. But if new regions enter among the red ones, the same activities indicated in Annex 2 could take advantage of the possibility of postponing the advances until the end of November even without the decrease in billing and rates. Also here, to name a few examples, beauty salons or many retailers that were forced to close (from the trade in fabrics for clothing, furniture and home linen to street vendors).
