Anticipation of the deadline for submission of the Corporate Income Tax Returns (i.e., IRES and IRAP)

The Legislative Decree no. 13/2024, Art.38, set forth the anticipation of statutory deadline for the filing of the corporate income tax returns (i.e. IRES and IRAP) starting from the FY ending on December 31^st, 2023.

In such regard:

• for the FY ending on December 31^st, 2023, the statutory deadline for filing the corporate income tax returns has been anticipated to the 15^th day of the tenth month following the end of the FY. In case of FY coinciding with the calendar year, the deadline will be October15^th, 2024;
• starting with the FY ending on December 31^st, 2024, the said statutory deadline has been anticipated to the last day of the ninth month following the end of FY. Hence, for companies with their FY end coinciding with calendar year, the regular statutory deadline for filing tax returns will be on the following September 30^th.

Previously (i.e. until the FY ended before December 31^st, 2023), the filing statutory deadline used to be the end of the eleventh month following the end of the FY.

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