June full of tax deadlines: scrolling through the Revenue Agency calendar there are dozens of them, excluding quater scrapping payments. Taxpayers are therefore called to the cash register waiting for the summer break when the Revenue-Collection Agency also sends “on holiday”, at least the sending of the tax bills. The most important date, June 16th, concerns, like every year, the payment of the IMU deposit which will be followed by the balance in December.
For those who arrive late it is still possible to pay in the following days with a small increase. A bill for citizens is that of the single municipal tax which is close to 16 billion in revenue. A figure that largely goes to municipal administrations and a small part ends up in the state coffers. But also a “tax lottery” as Uil recently defined it in a study on local taxes which shows that «In Italy, the weight of local taxes is very uneven. Citizens with the same income pay additional municipal and regional income taxes, which are clearly different, depending on the area in which they live.”
Scrapping quater
Returning to the deadlines, for the quater scrapping even those who are late but still up to date with previous payments will be able to pay: the date was set at the end of May but in consideration of the five days of tolerance granted by law and the deferrals in the event of deadlines coinciding with public holidays, payments made by 8 June 2026 will still be considered timely. All this while waiting for the Municipalities to adhere to the quinquies or not, for example for fines. But for citizens, whether or not to join the amnesty will be an option from September onwards. While waiting for the refunds of the 730 (June or July) you will have to reach into your wallet: we start next Monday 1st June with the registration, among other things, of the rental contracts and the payment of the registration tax, the payment of the stamp duty and the super car tax. After a week’s respite, on the 15th the VAT invoicing of the previous month will be deferred. On the 16th there are 15 deadlines: among these, sending the statement and payment of withholdings for the simplified 770, the entertainment tax is paid. For VAT, the settlement and payment of the monthly tax, settlement and monthly VAT payment for subjects who facilitate distance sales, payment of the VAT balance in 2025. The payment of withholdings made on the fees or fees collected or paid is also envisaged for short-term rentals. And you also pay the financial transaction tax, the Tobin Tax. Finally on the 30th, among the deadlines, the annual communication of short-term rental contract data.