DL 14 August 2020, n. 104, art. 97
September 16 is the deadline set for paying taxes and contributions that had been suspended due to the Coronavirus emergency. In particular, it is possible to pay the amount due:
- by 16 September 2020, or divide it into four monthly installments of the same amount, again without the application of penalties and interest, starting from 16 September 2020 and ending on 16 December 2020 (art. 126, of the DL n. 34/2020, converted with amendments in law 17 July 2020, n. 77);
- or make payments, without the application of penalties and interest, at the rate of 50% of the sums subject to suspension, in a single solution by 16 September 2020, or, by paying a maximum of 4 monthly installments of the same amount, of of which the first installment to be made by 16 September 2020 and the fourth on 16 December 2020. The balance, equal to the other 50% of the payments due, can be made, again without the application of penalties and interest, through an installment from 2 to 24 monthly installments of the same amount, with the first installment due on January 16, 2021 (art. 97, of the DL n. 104/2020).