16 giugno 2020 – Oggi, 16 giugno, scade dopo mesi di proroga il pagamento dell’acconto IMU 2020. Insieme al pagamento citato, scadono oggi anche gli adempimenti periodici IVA, ritenute fiscali e contributi previdenziali del mese di maggio 2020 che non sono stati oggetto di proroga.
Entro oggi bisognerà infatti effettuare i versamenti in autoliquidazione:
– IVA relativa alla liquidazione del mese di maggio 2020;
– ritenute su redditi da lavoro dipendente e contributi INPS di maggio 2020;
– ritenute su lavoro autonomo di maggio 2020.
– contributi INPS gestione separata e contributi INPGI dei giornalisti per il mese di maggio 2020.
Il Decreto Rilancio non si è pronunciato sulla scadenza dell’acconto IMU, prevedendo esclusivamente l’esonero dal versamento per gli immobili di categoria D\2, appartenenti al settore alberghiero. Ogni Comune avrà parola finale sulla proroga del termine ultimo con scadenza ad oggi; sarà dunque interesse del cittadino di rivolgersi al proprio Comune di appartenenza per capire quando pagare la tassa.
La data di oggi coincide inoltre con l’inizio della nuova tassa unica sulla casa mentre restano invariate le regole in merito alle sanzioni alle quali si applica il ravvedimento operoso (particolarmente vantaggioso nel caso di regolarizzazione dell’omesso o insufficiente versamento entro 14 giorni dalla scadenza).
A seguire un prospetto delle scadenze fiscali protagonista del mese di giugno 2020:
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