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 introduced economic measures to address the national epidemiological emergency. The decree in question, designed to implement these measures, is divided into 3 chapters, containing provisions exclusively for the so-called “red zones” as well as measures affecting the entire national territory. The most significant interventions are outlined below.
Chapter I - SUSPENSION AND EXTENSION OF DEADLINES
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 key changes specifically relate to:
The Single Certification (Certificazione Unica)
For 2020 only→ the deadline for electronic submission of the Single Certification (CU) to the Revenue Agency is postponed to March 31, consistent with the existing deadline for delivering the certification to the substituted parties.
Effective from January 1, 2021 → the new deadlines for delivery to withholding agents and for transmission to the Revenue Agency are both set for March 16.
The option remains to electronically submit certifications containing only exempt income or income not declarable through the pre-filled tax return, by the October 31 deadline for filing the withholding agents' declaration.
Income Tax Return (Form 730):
Effective from January 1, 2020 are the new deadlines for submitting the income tax return (Form 730).
Therefore, individuals with employment income or assimilated income can fulfill their tax declaration obligation by submitting it:
a) by September 30 of the year following the tax period to which the declaration refers, to their designated withholding agent who provides tax assistance;
b) by September 30 of the year following the tax period to which the declaration refers, to an authorized CAF-dipendenti (tax assistance center for employees), along with the documentation required for verification procedures.
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