Urgent support measures related to the COVID-19 epidemiological emergency
- Studio Piceci
- March 4, 2020
- Reading time: 5 min
Update: April 28, 2022
The government has approved economic measures aimed at tackling the epidemiological emergency at national level. The decree in question, which implements these measures, is divided into three sections containing provisions relating exclusively to the so-called "red" zones and measures affecting the entire national territory. The most significant measures are listed below.
Chapter I - SUSPENSION AND EXTENSION OF TERMS
The new tax assistance calendar introduced by Decree-Law No. 124 at the end of 2019 has been brought forward to January 1, 2020. The main changes concern in particular:
The Single Certification
For 2020 only→ the deadline for the electronic transmission of the single certification (CU) to the Revenue Agency has been postponed to March 31, as was already planned for the delivery of the certification to the substituted parties.
Effective January 1, 2021 → the new deadlines for delivery to substitute parties and transmission to the Revenue Agency are both set for March 16.
The possibility remains to transmit electronically certifications containing only income that is exempt or cannot be declared using the pre-filled return, within the deadline for submitting the withholding agent's return by October 31.
Income tax return (form 730):
Fully operational from January 1, 2020 the new deadlines for filing income tax returns (form 730).
Therefore, individuals with income from employment or similar sources may fulfill their tax return obligation by submitting it:
a) by September 30 of the year following that to which the declaration refers, to their withholding agent, who intends to provide tax assistance;
b) by September 30 of the year following that to which the declaration refers, to a CAF-dipendenti (tax assistance center for employees), together with the documentation necessary to carry out the control operations.