Special regularization within May 31st: Legislative Decree no. 39 of 29 March 2024, in force since last 30 March, grants in paragraph 7, for subjects who by 30 September 2023 have not regularized the tax return omissions relating to the years 2022, 2021, 2020, 2019, 2018 (and up to 2013 in the case of income from tax havens such as Switzerland until 31 December 2023), the extension to 31 May 2024 to pay all sums due in a single solution and to cancel irregularities.
In any case, it is necessary to pay fines equal to 1/18th of the minimum (for a total of 1.67%) completing the so-called special regularization (https://www.agenziaentrate.gov.it/portale/web/guest/ravvemento-speciale-delle-violazioni-tributarie/infogen-ravvemento-speciale-delle-violazioni-tributarie-enti-e-pa).
The amounts can also be paid in installments by May 31st via an amount equal to 5 of the 8 installments provided by the art. 1, paragraph 174 of Law 197/2022 and the 3 remaining installments within the deadlines set by the same paragraph 174, with a 2% increase in interest starting from 1 June 2024.
Taxes that can be regularized are: IRPEF balance and advanced payments for the years still subject to assessment, substitute tax on foreign dividends, substitute tax on capital gains of a financial nature, the IVIE (Tax on the Value of Foreign Properties), the IVAFE (Tax on the Value of Foreign Financial Assets), regional and municipal additional taxes.
However, penalties for the omitted or incorrect compilation of the RW Form cannot be regularized and ordinary regularization penalties apply (sanction from 3% to 15% or from 6% to 30% in the case of assets or properties held in tax havens, with reduction to 1/8, 1/7, etc.).
The special regularization on May 31st is considered completed with the payment of the amounts due as taxes, penalties and legal interest and the sending of the supplementary tax returns for each affected year.
The firm is available to deal with the regularization procedure, with the preparation of integrative returns and payment forms after being in touch with the interested person.
Ravvedimento speciale al 31 maggio: il Decreto Legge n. 39 del 29 marzo 2024, in vigore dallo scorso 30 marzo, ha previsto al comma 7, per i soggetti che entro il 30 settembre 2023 non hanno regolarizzato le infedeltà dichiarative relative agli anni 2022, 2021, 2020, 2019, 2018 (e fino al 2013 in caso di redditi provenienti da Paradisi fiscali come la Svizzera fino al 31 dicembre 2023), la proroga al 31 maggio 2024 per…
