Not only the advances of Imu and Tasi 2016. June 16 is like every year "tax day": from Irpef to Ires, from Irap to Tari, from VAT to coupon on rents, from Ivie to Ivafe passing through sector studies and the Tobin tax. It's a river of tax appointments that expire next Thursday, involving millions of Italian taxpayers.
According to the Cgia of Mestre, the total revenue for the state coffers will reach 51,6 billion euros. A high bill, but still lower than last year's tax day, given the exit from the IRAP tax base of the cost of labour, which is worth 5,6 billion euros, and above all the abolition of the Tasi on first homes, which it concerns 19,72 million owners and – according to the Uil territorial policy service – it will allow Italians to save an average of 191 euros (203 in the provincial capitals).
In addition to the first installments of the Tasi and Imu, which we have already talked about, here are all other fees and taxes to be paid by June 16th.
TARI
The waste tax is payable by anyone who owns a property, for any reason. The deadline for payment in a single solution expires on 16 June, but each Municipality can provide for several installments with different terms.
PIT
- Balance 2015 and first down payment 2016
Payment, in a single solution or as the first installment, of the Irpef resulting from the annual returns, as the balance for 2015 and as the first advance for 2016.
- Additional regional and municipal
Payment, in a single solution or as the first installment, of the regional surcharge due for the 2015 tax year and the municipal surcharge as the balance for 2015 and the first advance for 2016.
- Adaptation to the results of sector studies
Irpef payment relating to higher revenues or fees indicated in the tax return.
- Irpef advance on income subject to separate taxation to be indicated in the return and not subject to withholding tax
Payment, in a single solution or as the first installment, of the tax advance equal to 20% of the income subject to separate taxation to be indicated in the return and not subject to withholding tax.
IVA
- Monthly expiry
VAT settlement and payment for the previous month.
- Adaptation to the results of sector studies
Payment of VAT relating to higher revenues or fees indicated in the tax return.
- Installment of the VAT balance due on the basis of the annual return
Payment of the fourth installment of VAT for the 2015 tax year resulting from the annual return with a monthly increase of 0,33% as interest.
- Balance 2015
Payment, in a single solution or as the first installment, of the VAT balance relating to 2015 resulting from the annual return, increased by 0,40% per month or fraction of a month for the period 16/03/2016 - 16/06/2016.
IRES
- Balance 2015 and first down payment 2016
Payment, in a single solution or as the first installment, of IRES as the balance for 2015 and the first advance for 2016. Those who postpone the payment to 30 June pay a surcharge of 0,4%.
- Adaptation to the results of sector studies
Payment of IRES relating to higher revenues indicated in the tax return.
IRAP
- Balance 2015 and first down payment 2016
Payment, in a single solution or as the first installment, of the IRAP resulting from the annual returns, as the balance for 2015 and as the first advance for 2016.
- Adaptation to the results of sector studies
Payment of IRAP relating to higher revenues or fees indicated in the tax return.
FIELD STUDIES
Payment of any increase of 3% due to the spontaneous adaptation to sector studies.
RENTAL COUPON
- Balance for 2015 and first payment for 2016
Payment, in a single solution or as the first installment, of the substitute tax made in the form of the "dry coupon", as the balance for 2015 and as the first advance for 2016.
TOBIN TAX
Payment of financial transaction tax due on transfers of ownership of shares and other participating financial instruments (as well as securities representing such instruments) made in the previous month. The tax also applies to high-frequency trading and transactions involving derivative financial instruments and transferable securities.
IVIE
- Balance for 2015 and first payment for 2016
Payment, in a lump sum or as the first installment, of the tax on the value of properties located abroad, intended for any use, resulting from the annual returns, as the balance for the year 2015 and the first down payment for 2016.
VATFE
- Balance for 2015 and first payment for 2016
Payment, in a lump sum or as the first installment, of the tax on the value of financial assets held abroad, resulting from the annual returns, as the balance for 2015 and as the first advance for 2016.
