Fisco, vacanze finite: da 5 settembre ripartono pagamenti

Vacanze finite anche per il fisco. L’Agenzia delle entrate riapre i battenti dal 5 settembre, data a partire dalla quale tornano a correre i termini per il pagamento in seguito alle comunicazioni ricevute dai contribuenti per irregolarità e degli esiti dei controlli formali. Mentre già dal primo settembre ripartono le notifiche di avvisi bonari e lettere di compliance.

Quinta rata della rottamazione quater

Il prossimo mese andrà versata la quinta rata della rottamazione quater, slittata dal 31 luglio al 15 settembre. Il differimento è stato introdotto all’inizio di questo mese con il decreto legislativo recante ‘Disposizioni integrative e correttive in materia di regime di adempimento collaborativo, razionalizzazione e semplificazione degli adempimenti tributari e concordato preventivo biennale’.

L’Agenzia delle entrate ricorda che ”per mantenere i benefici della definizione agevolata è necessario effettuare il versamento della quinta rata entro il 15 settembre 2024” e che ”in considerazione dei 5 giorni di tolleranza concessi dalla legge, e dei differimenti previsti nel caso di termini coincidenti con giorni festivi (15, 21 e 22 settembre), saranno considerati tempestivi i pagamenti effettuati entro lunedì 23 settembre 2024”. L’ultima rata del 2024 andrà saldata entro il 30 novembre (o secondo le scadenze del proprio piano contenuto nella comunicazione delle somme dovute).

Le altre scadenze

Il 16 settembre, banche, società fiduciarie e imprese di investimento dovranno versare la tobin tax, cioè il versamento mensile dell’imposta sulle transazioni finanziarie. Entro la stessa data dovranno essere pagata la cedolare secca per le ‘locazioni brevi’, da parte degli intermediari immobiliari e dei gestori di siti on line che si occupano di affitti brevi. E’ prevista una ritenuta del 21% sui canoni o corrispettivi incassati o pagati ad agosto.

Il 20 settembre le aziende elettriche dovranno inviare la comunicazione all’Agenzia delle entrate dei dati di dettaglio relativi al canone tv addebitato, accreditato, riscosso e riversato nel mese precedente. Infine il 30 settembre i proprietari di autoveicoli dovranno versare il bollo o il superbollo, a seconda delle cilindrata del proprio mezzo. Nella stessa data, per chi ha aderito al ‘ravvedimento speciale’ e ha scelto la rateizzazione, è previsto il versamento della settima rata della sanzione ridotta a 1/18 del minimo.

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0:t.toContext(),d=null===(n=this.google)||void 0===n?void 0:n.toContext(),c=browserState(),l=Object.assign(Object.assign({},null===(i=this.findDomainResponse)||void 0===i?void 0:i.zeroClick),this.zeroClickResponse);return Object.assign(Object.assign(Object.assign(Object.assign(Object.assign(Object.assign(Object.assign({app_version:APP_VERSION},s),a),r),d),o),c),{zeroClick:l})}init(){return __awaiter(this,void 0,void 0,(function*(){try{window.__parkour=this,yield this.main()}catch(e){console.error("app",e);const t=Failed.fromError(e);this.state=t,Render.message(t.message),Render.revealPage()}}))}}(new App).init(),exports.App=App}));