Earthquake 2016-2017: claim for payment of withholding tax in instalments

For taxpayers residing in areas affected by the earthquakes of 24 August 2016, 26 and 30 October 2016 and 18 January 2017, the suspension of the deadlines relating to tax payments and obligations was envisaged until 31 December 2017.

The 2019 Budget Law provided that the resumption of payments of suspended withholding taxes shall be carried out without the application of interest and penalties before 01 June 2019.

Therefore, taxpayers who claimed and obtained the benefit of suspension of withholding taxes are required to pay the amounts of taxes suspended either as a lump sum or by instalments up to a maximum of 120 equal-value instalments.

At the claim of the dependent worker or person treated as such, the withholding tax can also be included with the substitute tax.

Therefore, recipients of the resumption of the obligation to pay suspended withholding taxes are INPS pensioners and dependent workers for whom INPS is a tax substitute.

The digital system provides for the preparation of the claim for resumption of payments with pre-filled amounts for each type of withholding tax certified in the 2018 Certification of the withholding agent, if suspended by INPS, that the person concerned will, with declaratory effect, fill in and confirm or fill in ex novo, in the case of withholding taxes suspended by another tax substitute, and also indicating the number of instalments. The individual concerned may use the supporting documents in their possession (CU, form 730 and the form for PF income).

The pensioner can submit the claim digitally by accessing the dedicated online service with own login details.

Staff employed by the INPS can access it directly via the Intranet.

The claim may be submitted from 02 May by the beneficiary of the suspension and will concern withholding taxes suspended in 2017, including those suspended in whole or in part by a substitute tax other than the INPS.

The individual concerned will then receive a communication of acceptance or non-acceptance, with an invitation to pay independently.

For further clarifications, please consult announcement no. 1662 of 29 April 2019.

Processing time of the measure

The ordinary time limit for issuing measures is set by Law No. 241/1990 at 30 days. In some cases the law may set different deadlines.

The table shows the deadlines exceeding 30 days, established by the Institute by means of Regulations.

In addition to the deadlines for issuing the measure, the table also indicates the person responsible for it.

The ordinary time limit for issuing measures is set by Law No. 241/1990 at 30 days. In some cases the law may set different deadlines.

The table shows the deadlines exceeding 30 days, established by the Institute by means of Regulations.

In addition to the deadlines for issuing the measure, the table also indicates the person responsible for it.