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The next installment of theIrap, or the deposit of the balance due on June 16. This is not a simple postponement or suspension, but a cancellation of payment. In summary, an indirect way to increase the liquidity of small and medium-sized companies, exempting them from the balance of 2019 and the advance of 2020. The measure contained in article 27 of the draft revival law decree entry into the Council of Ministers. The explanatory report explains that, in view of the crisis situation related to the epidemiological emergency of Covid-19, companies with a volume of income not exceeding 250 million and independent workers, with a corresponding volume of compensation, are not obliged to pay Irap due for 2019 n of the first installment, equivalent to 40% of the advance of Irap due for 2020. The obligation to pay advances for the 2019 tax period remains valid. The application of the excluded rule for banks and other financial institutions and companies, as well as for insurance companies, administrations and public bodies. To enjoy the benefit, the taxpayer will not have to do anything; he will simply refrain from paying on June 16.
Truce in Tosap
A similar mechanism planned for the UMI, related to the tourism sector. Article 184 stipulates it: exempt from the first 2020 fee (also on June 16) of the own municipal tax (IMU): a) properties used for maritime, lake and river bathing establishments, as well as spa properties; b) properties belonging to the cadastral category D / 2 (hotels and pensions, ed.) and properties of farms, tourist villages, youth hostels and camping sites, provided that the relative owners are also administrators of the activities carried out there. . Also in this case, the savings for the taxpayers involved will be automatic and immediate, just omit the June 16 fee.
Tourism: exemption for Tosap
Again, in support of the tourism sector, particularly for small and very small companies, article 187 bis of the bill exempts the public service companies referred to in article 5 of law 287 of 1991 from the payment of Tosap and Cosap , or restaurants, trattoria, cafeterias, pizzerias, pubs, bars, cafes, ice cream parlors, patisseries, dance halls, game rooms, nightclubs, bathing establishments, which have been holders of public land concessions or authorizations since May 1 until October 31, 2020. Tosap is the tax for the occupation of public spaces and areas, a tax applied by local authorities for the occupation of state assets or assets not available from municipalities and provinces such as streets, squares, parks. Cosap is the rate for the occupation of public spaces and areas that in some municipalities, such as Milan, has replaced Tosap. Even for these last taxes, taxpayers will only have to omit the expected payments (in this case until the end of October) and withhold for them the amounts that are otherwise due to the local tax authorities.
