– The decree law, approved today by the Cdm on justice, referendum and Irap, postpones the deadline for the regularization of the payment relating to the 2019 Irap balance and the first Irap 2020 deposit to 30 November 2021. The extension of the deadline expiring on 30 September it is necessary since the decision of the European Commission on the extension of the new thresholds of the Temporary Framework to the aid already authorized will not be adopted within this deadline.

Only following the clarifications that will be provided taking into account the decision of the Commission, the companies will be able to assess whether they have correctly benefited from the exemption provided for by Article 24 of Legislative Decree 34 of 19 May 2020 (“Relaunch” Decree) or if they will have to pay , in whole or in part, unpaid IRAP in 2020.

By Editor

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