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background-color: #fff; border-radius: 0.5rem; box-shadow: 0 12px 24px rgba(0, 0, 0, 0.12); font-family: sans-serif; content: 'Loading...'; display: flex !important; font-size: 13px; font-weight: bold; line-height: 1; justify-content: center; min-height: 50px; text-transform: uppercase;}#speakup-player:empty{ display: block;} (Adnkronos) - Anche il Fisco si ferma ad agosto, con la conseguente rivisitazione dello scadenzario di adempimenti e versamenti. Le scadenze fiscali di agosto sono sospese nella prima parte del mese e sarà martedì 20 il giorno in cui ripartirà la routine di contribuenti e intermediari.Protagoniste degli adempimenti del mese sono ancora una volta le imposte sui redditi, con diversi appuntamenti da segnare in rosso sul calendario.Anche per il mese di agosto, sono le imposte sui redditi l’adempimento più importante, sia per i contribuenti percettori di redditi da lavoro dipendente o pensione che per i titolari di partita IVA. Nei primi due casi, dopo la pausa estiva bisognerà procedere con il piano di rateizzazione di saldo e primo acconto delle imposte sui redditi. Per chi ha avviato i pagamenti a decorrere dal 1° luglio, la scadenza del 20 agosto riguarda il versamento della terza rata dovuta a titolo di IRPEF, cedolare secca e in relazione alle ulteriori imposte dovute sulla base della dichiarazione dei redditi 2024. Alla cassa anche dipendenti e pensionati che hanno optato per il rinvio dei pagamenti dal 31 luglio, previa maggiorazione dello 0,40% delle somme dovute. In tal caso entro il 20 agosto bisognerà versare la seconda rata dovuta.Agosto è tuttavia un mese importante anche in relazione alle imposte dovute dai titolari di partita IVA e, anche in tal caso, sono due gli appuntamenti da segnare in calendario.Il 20 agosto scade la seconda rata dovuta in caso di dilazione delle somme dovute entro il termine del 31 luglio, scadenza prevista per soggetti ISA e forfettari a fronte dell’avvio del concordato preventivo biennale. Alla rateizzazione si affianca la scadenza ulteriore, fissata al 30 agosto, per il versamento di saldo e primo acconto con maggiorazione dello 0,40%.La ripartenza post feriale interesserà anche artigiani e commercianti.Entro martedì 20 agosto sarà necessario versare la seconda rata dei contributi INPS fissi, ossia quelli dovuti a prescindere dal reddito dichiarato applicando l’aliquota del 24%.Si ricorda che per i commercianti si applica l’aliquota aggiuntiva dello 0,48% ai fini del finanziamento dell’indennizzo per cessazione definitiva dell’attività commerciale così come la quota a finanziamento della maternità pari allo 0,62%.Sempre il 20 agosto scadono gli adempimenti periodici che chiamano mensilmente alla cassa sostituti d’imposta e i titolari di partita IVA.Su quest’ultimo fronte, si evidenzia che ad agosto l’appuntamento con l’IVA sarà doppio: oltre ai contribuenti mensili, chiamati a versare l’imposta dovuta per il mese di luglio, la scadenza interesserà anche i trimestrali che dovranno provvedere al versamento dovuto per il secondo trimestre dell’anno. I sostituti d’imposta dovranno invece versare le ritenute IRPEF operate per il mese precedente, così come i contributi INPS. Sempre guardando agli adempimenti ricorrenti, a chiudere il calendario del mese saranno gli elenchi Intrastat, da trasmettere entro il 26 agosto tramite il canale telematico dell’Agenzia delle Dogane o dell’Agenzia delle Entrate. di Adnkronos   31-07-2024 - 17:53 Link copiato Commenti Leggi la Netiquette

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