Tax deadlines January 2024, watch out for Irpef and Rai license fee slippage

January is an important month and we also start again with the tax deadlines, in addition to the ordinary deadlines which fall on the 16th of the month, there are also contributions for domestic workers and carers.
For those who have benefited from the extension of income taxes to be paid by November 30th, the single installment, or the first of the 5 installments, will be paid on January 16th.
Furthermore, by 31 January 2024 it is possible to request exemption from paying the Rai license fee.
Here are the main tax deadlines for the month of January 2024.
Tax deadlines January 2024, watch out for Irpef slippage and Rai license fee Payment of contributions by 10 January 2024 Tax deadlines for January 16, 2024 Tax deadlines January 2024, watch out for Irpef slippage Tax deadlines of 31 January 2024: exemption from the Rai license fee Payment of contributions by 10 January 2024 The first tax deadline of the year 2024 to be taken into consideration is 10 January, the date by which contributions for domestic workers and carers must be paid.
These are payments relating to contributions accrued in the fourth quarter of the year.
Payments can be made through the INPS website, in the Payment of Domestic Workers section.
Alternatively, it is possible to make the payment at banks, post offices and other payment institutions (also called PSP – Payment Service Providers), members of the PagoPA circuit and, finally, via the CBILL online circuit made available by the banks.
The amounts due are communicated by INPS through payment notices, specifying the amount to be paid through the pagoPA system.
The tax deadlines of January 16, 2024 The second important deadline is January 16, 2024, in fact periodic payments fall on this date.
In particular, it is necessary to pay the Tobin Tax, i.e.
the tax on financial investments of the previous month.
The entertainment tax also expires on January 16.
The payment of tax withholdings made by substitutes in the previous month falls on January 16th.
Form F24 must be used for payment.
By the 16th of each month, employers must pay the INPS social security and welfare contributions for the rights accrued in the previous month by the workers.
We remind you that the employer is exclusively responsible for the payment also for the share paid by the worker, without prejudice to the right of compensation on the share paid by the worker.
For tax withholding agents there is another important appointment on January 16th, in fact they must communicate their desire to provide tax assistance.
Finally, the monthly VAT is due on 16 January 2024.
read also Form F24: how is it filled out? Here is the guide with AdE instructions.
Tax deadlines January 2024, pay attention to the Irpef postponement.
Particular attention must be paid on this date to payments due by 30 November 2023 and which have been postponed to January.
Article 4 of the Advances Decree, adopted in October and which is now being converted, with important innovations, including the extension of the terms for the payment of the quater scrapping, has postponed the payment of the second installment from 30 November to 16 January advance payment due based on the tax return.
The provision, however, applies only to natural persons with a VAT number who in the previous tax period declare revenues or compensation of an amount not exceeding 170,000 euros.
Social security and welfare contributions and Inail insurance premiums were excluded from this postponement.
As an alternative to payment by 16 January 2023, it is possible to choose payment in 5 equal monthly installments, the first of which is due on 16 January 2024.
read also Down payment 30 November postponed to January, payment in installments but not for all tax deadlines of 31 January 2024: exemption from the Rai license fee.
By 31 January 2024, those who have reached the age of 75 and are in a position to obtain exemption from the Rai license fee must submit the substitute declaration.
Anyone whose birthday is before January 31st is entitled to exemption for the whole year.
If the 75th birthday occurred between 1 February and 31 July of the year, the benefit is valid for the second semester.
We attach the form for requesting exemption for those aged 75 or over.
The same communication obligation applies to declare that you do not own a television set.
In this case, you must submit this declaration annually to confirm that you do not own the device.
In both cases the declaration can be submitted through: Revenue Agency web app; registered letter without envelope to the address «Revenue Agency – Provincial Directorate I of Turin – TV License Office – PO Box 22 – 10121 Turin»; certified email with digital signature; authorized intermediaries such as Caf and professionals.
In the case of charging the Rai license fee on the bill, if the notification of exemption is received by the 15th of the month, the charging of the license fee on the bill will ordinarily be stopped starting from the installment relating to the month following the month in which the request was sent.
In the case of subsequent arrival, the charging of the rent on the bill will, however, be interrupted starting from the installment relating to the second month following the month in which the request was sent.
Those entitled to the exemption can still decide to pay only for the electricity supply, separating out any TV license installments not due following the presentation of the substitute declaration.
read also Lowest Rai license fee from 2024, the new amounts and how it will be paid