Even in the last month of the year there will be many deadlines tax that taxpayers will have to mark their calendars in red. From the advance payment for the flat rate tax to the IMU balance until the expiry of all ISEE certificates for the year 2024. Let’s see the most important dates and deadlines.
December 2
On the first Monday of the month, taxpayers will be asked to pay the second installment or the single advance of Irpef, Ires, Irap and substitute taxes. The deadline was set for November 30th but since the Saturday deadline fell, it was postponed to the first working day and, therefore, December 2nd.
Furthermore, on the same day there will be the deadlines for paying the car tax and super tax, while those who have lease and rental contracts in place that are not under the “dry tax” regime will have to pay the registration tax on contracts stipulated since November 1st. or tacitly renewed.
December 16th
In the middle of the month the most important deadline will concern the Imu (own municipal tax), by the owners or holders of other rights, of the tax due for 2024. Payment will be made via Form F24 or payment slip.
By October 28th, the municipalities that made changes to the rates had to publish the relevant resolutions.
We have already spoken about the IMU in another IlGiornale.It article; we remind you that the municipal tax is due by all those who are owners or holders of other real rights on buildings, with the exception of main residences classified in cadastral categories other than A/1, A/8 and A/9, of areas buildings and agricultural land; the payment is also due by the concessionaire in the case of state-owned areas and by the lessee in the case of leasing.
Therefore the IMU is due only on the second home, but if particular situations exist, the exemption can be triggered. For example, the exemption may be triggered in the event that two spouses have established their residence in different properties. “In this case, even though they both own a second home, the exemption is triggered but there must be a precise reason regarding the need for a different residence for work reasons. It must be demonstrated that each of the spouses usually lives in their own home and therefore, the utilities must appear as their primary home”.
Always on the 16th
the settlement and payment of the VAT relating to the month of November 2024 will be carried out in December.
December 31st
The validity of all ISEE certificates processed from 1 January to 31 December 2024 will expire on the last day of the year.