The Legislative Decree of 18 October 2023, n. 145, accompanying the 2024 Budget Law, art. 4, provides that taxpayers alone:
• in possession of the VAT number,
• who carry out the activity individually
• and who in the year 2022 have achieved revenues or compensation of an amount not exceeding 170.000 euros
will be able to make the payment of the second IRPEF 2023 advance with a deadline of 16 January 2024 (instead of the original deadline of 30 November 2023).
The same subjects will also be able to pay the deposit due up to 5 monthly installments: the first deadline is set for 16 January 2024 and the subsequent installments must be paid by the 16th of the following months, until May.
Contributory payments are not included in the extension.
