Tax deadlines April 2024, pay attention to tax peace and Superbonus with credit transfer

What are the April 2024 tax deadlines? April appears to be a fairly quiet month with respect to payments and obligations to be carried out.
Among the deadlines of particular importance we remember the fifth installment of the special repentance.
Naturally, the monthly obligations that fall on the 16th of the month must not be forgotten.
Let us now look in detail at the tax deadlines not to be forgotten in April 2024.
Title SummaryTax deadlines April 2024 Tax deadlines 2 April 2024 Communication of transfer of Superbonus credit extended Tax deadlines April 2024: contributions must be paid by the 10th Fixed tax deadlines of 16 April 2024 Tax deadlines 25 April 2024 Tax deadlines 2 April 2024 The first thing to remember is that those who had to pay car tax and super tax by 31 March, thanks to the end-of-month holidays, will be able to make the payment by 2 April 2024 Let us now look at the ordinary tax deadlines for the month of April 2024.
By 2 April, taxpayers who have adhered to the special amendment provided for in article 1, paragraphs 174 to 178 of the budget law for 2023 and have chosen the payment instalments, they must pay the fifth instalment.
The special repentance was applied to all violations concerning taxes administered by the Revenue Agency, with the exclusion of those emerging from automated checks.
With this fiscal peace measure, taxpayers were able to remedy errors in their declarations for the tax year expiring on 31 December.
However, these must have been uncontested errors.
It was a sort of special active repentance.
The special amendment provided for the possibility of dividing the amounts into 8 quarterly instalments.
The second and final installment must also be paid by April 2nd to regularize formal errors.
Also in this case it is a fiscal peace measure provided for by the budget law for 2023 and governed in this case by article 1 paragraphs 166 to 173.
In this case the first installment was due on 31 March 2023 and the second installment on 31 March 2024, as it is a public holiday, the extension to 2 April 2024 is in effect.
Communication of transfer of Superbonus credit extended Having made this brief digression on the special repentance, let's look at the other deadlines for April 2024.
It is necessary to focus on 4 April, also in in this case there are special requirements to pay attention to.
By 4 April 2024, the extended deadline given that the initial deadline was 16 March 2024, it is necessary to communicate the option for the discount or first transfer of the credit in relation to the construction expenses incurred in 2023 and the remaining unused installments of the deductions referring to expenses incurred in 2020, 2021 and 2022.
read also Superbonus, the deadline for communicating the transfer of credit has been postponed Tax deadlines April 2024: contributions must be paid by the 10th For April 10th there is a only deadline to pay attention to: employers who employ workers involved in domestic and family services (housekeepers, carers, babysitters) must pay quarterly INPS contributions relating to the skills acquired in the previous quarter.
Employers should have received the payment notice via the Pago Pa system, payment can be made online, through post offices or in SISAL MOONEY sales points.
The fixed tax deadlines of 16 April 2024 The most important deadlines, like every month, fall on the 16th.
In this case these are periodic payments.
VAT for monthly taxpayers must be paid by 16 April 2024.
Employers must pay INPS contributions for employees and collaborators.
Those who carry out real estate brokerage activities, including through electronic channels, must pay the 21% withholding tax applied on the fees or considerations collected or paid in the previous month relating to short-term rental contracts, using the F24 form using electronic methods.
Tax withholding agents must, however, pay the Irpef substitute tax and the regional and municipal surcharges on the sums paid to employees in the previous month, in relation to increases in productivity, profitability, quality, efficiency and innovation.
They must also pay the withholdings made in the previous month, on employee and similar income, self-employment income, commissions, capital income, other income.
Finally, let us remember the Tobin Tax and the entertainment tax.
read also Form F24: how is it filled out? Practical guide with instructions Tax deadlines 25 April 2024 Finally, there remains the last deadline of April 2024, i.e.
25 April 2024.
In this case there is only one obligation to complete.
This involves sending the Intrastat form with the summary lists for intra-community sales and purchases of goods (INTRA 1-bis and INTRA 2-bis forms) and for the provision of services rendered/received to/by EU taxable persons (INTRA 1-bis form).
quater and INTRA 2-quater Models).
The lists must contain operations carried out in the month of March for VAT subjects with a monthly obligation, and relating to operations carried out in the first quarter of 2024 for VAT subjects with a quarterly obligation.
read also Intrastat Model: instructions, deadlines and news in 2024