Legislative Decree no. 39 of 29 March 2024, in force since last March, the 30th, grants to individuals who have not yet regularized the tax return omissions relating to the years 2022, 2021, 2020, 2019, 2018 (and up to 2013 in the case of income or assets owned in tax havens) the chance to pay all sums due in a single solution by applying a small penalty of 1.67% within May 31, 2024.
Taxes which can be can be regularized are the personal income tax balance and advanced payments, substitute tax on foreign dividends, substitute tax on financial capital gains, IVIE (Tax on the Value of Foreign Properties), IVAFE (Tax on the Value of Foreign Financial Assets), regional and municipal additional taxes.
The amounts can also be paid in installments starting from May, the 31st.
The special regularization is considered complete with the payment of taxes, penalties and
legal interests and by sending the integrative tax returns for each concerned year.
ACTIONS
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The Firm is available to support individuals who are willing to benefit from the new regularization with the following list of services:
- initial assessment;
- estimation of due amounts;
- preparation and filing of integrative tax returns;
- assistance in the preparation and payment of F24 forms;
- follow up with the tax authorities;
- tax planning for current and future years.
