Nuove scadenze IRPEF ed IRES 2017: 30 giugno

Entro il 16/06  Imu e Tasi ed entro il 30/06 Irpef, Ires e Irap

Nuove scadenze per il 2017

Entro il 16/06  Imu e Tasi ed entro il 30/06 Irpef, Ires e Irap

 

Indicazione nell’articolo 7-quater, comma 19 del Dl 22 ottobre 2016, n. 193, legge di conversione che ha modificato i termini dei versamenti Dpr 07/12/2001, n. 435.
Cedolare secca 
Solo per il versamento “a saldo” della cedolare secca si applicano le «disposizioni in materia di versamento a saldo dell’imposta sul reddito delle persone fisiche» (articolo 7, comma 3, provvedimento 7 aprile 2011), quindi, solo per il saldo la scadenza sarà spostata dal 16 al 30 giugno.

Per gli acconti, invece, continua a rimanere la prima rata di acconto della cedolare secca, pari al 40% del 95% (non del 100% come per l’Irpef) «della cedolare secca dovuta», dovuta «entro il 16 giugno di ciascun anno ovvero entro il 16 luglio con la maggiorazione dello 0,40% a titolo di interesse corrispettivo».
Per le società che approvano il bilancio entro il 30 giugno, la scadenza sarà l’ultimo giorno (non il 16) «del mese successivo a quello di approvazione del bilancio».
È opportuno sottolineare che con la proroga generale dal 16 al 30 giugno la nuova scadenza coinciderà con quella del pagamento dell’eventuale imposta sulle rivalutazioni dei terreni e delle partecipazioni detenuti da soggetti Irpef e dell’eventuale imposta sostitutiva per la rivalutazione dei beni d'impresa

27/11/2016 17:47
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