Tax calendar extendedThe ok came directly from the Council of Ministers with the new Simplification Decree, which postpones some deadlines set for June. These include the declaration of state aid, whose deadline is postponed to October 31, 2022. Then it is the turn of the Imu declaration: in this case the presentation is moved to December 31, 2022. And again, the tourist tax declaration that is moved to September 30, 2022.
In addition to the extensions, the government has also thought of some simplifications such as that relating to the change of tax domicile. But that’s not all, because to benefit from the new Decree is also the disbursement of tax refunds due to the heirs, the one linked to article 28 of the consolidated text of the provisions relating to inheritance and gift tax. In this case the new paragraph 6-bis is inserted which establishes that tax refunds under the competence of the Revenue Agency, due to the deceased, they are paid, unless communicated by the interested parties, to those called to the inheritance as indicated in the declaration of succession.
To do this, however, it must be established that the inheritance is devolved by law, for the amount corresponding to the respective share of the inheritance. The person called to the inheritance who does not intend to accept the tax refund will pay the amount paid directly to the Revenue Agency. The procedures for deducting the total cost and related to permanent employees from the IRAP production value will then be simplified. The cases of exemption from the presentation of the esterometer for the communication of data of cross-border transactions have also been extended. Finally, there is no lack of further news: the Caf or the professional are no longer obliged to take into account the individual documents relating to health care costs.