Tax: at the end of the month at the cash desk, scrapping is paid ter

ROME, 07 NOV – The pandemic fiscal truce is over: by 30 November (5 days of tolerance are foreseen, therefore within the first week of December) the 4 installments 2021 of the scrapping ter and the arrears of 2020 will have to be paid to the tax authorities whose payments have been postponed several times. The government at the moment does not provide for any further facilitation, ie the payment will be made in a single solution under penalty of forfeiture of the benefit. The Fiscal Decree (Law Decree no. 146/2021) has in fact also intervened on the payment deadlines of the facilitated definition, providing for the readmission within the terms of the taxpayers who have lapsed from the provisions of “Scrapping ter” and “Balance and excerpt” following non-payment of the installments originally scheduled for 2020 which, based on the provisions introduced by the law converting the “Sostegni-bis” decree (Law no. 106/2021), had to be paid by 31 July, 31 August, 30 September and 31 October 2021. The provision therefore provides that all the installments of “Scrapping-ter” and “Balance and excerpt” of 2020, must be paid by November 30, 2021. In short, by the end of November, after numerous postponements, it will be necessary to pay ‘everything’ that is not it is paid in 2020 and 2021. (ANSA).


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