Urgent support measures related to the COVID-19 epidemiological emergency
- Studio Piceci
- Mar 4, 2020
- Reading time: 5 min
Update: Apr 28, 2022
The Government has launched economic measures to address the epidemiological emergency at the national level. The decree in question, aimed at implementing these measures, is divided into 3 chapters containing both provisions exclusively concerning the so-called "red" zones and measures affecting the entire national territory. The most important interventions are reported below.
Chapter I - SUSPENSION AND EXTENSION OF TERMS
The new schedule for tax assistance introduced by decree-law no. 124 at the end of 2019 is brought forward to January 1, 2020. The main changes concern in particular:
The Single Certification (Certificazione Unica)
For 2020 only→ the deadline for the electronic transmission of the Single Certification (CU) to the Revenue Agency is postponed to March 31, as already foreseen for the delivery of the certification to the replaced subjects.
Effective from January 1, 2021 → the new deadlines for delivery to the replaced subjects and for transmission to the Revenue Agency are both scheduled for March 16.
The possibility remains to transmit electronically the certifications containing exclusively income that is exempt or not declarable through the pre-filled declaration, within the deadline for submitting the declaration of withholding agents by October 31.
Income tax return (form 730):
The new deadlines for submitting the income tax return (form 730) are fully implemented from January 1, 2020.
Therefore, employees and those with similar income can fulfill their income tax return obligation by submitting it:
a) by September 30 of the year following the year to which the declaration refers, to their withholding agent who intends to provide tax assistance;
b) by September 30 of the year following the one to which the declaration refers, to a CAF-employees center, together with the documentation necessary for carrying out the control operations.
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