Upon the death of the spouse, it is up to the widow to regularize the tax positions still open relating to the deceased. What are we talking about
As is completely understandable, when the death of a spouse a period of physiological loss tends to open, not only from an emotional point of view but also in a decidedly more material, economic and financial sense. Yes, because it is necessary to regularize the position of those assets held in the name – for example – of the husband, with any charges of tax that they involve.
If for some there is an unexpected prospect – in a positive or negative sense, if you prefer – with the opening of the will, to widowsas well as any other direct heir, is required – in spite of everything – to accompany the pain of the ominous moment with a good and necessary dose of lucidity to be applied to the void, in the appointments of the Taxleft open by the deceased owner.
Revenue Agency, the deadline by 31 May
The difficult moment can make some people forget duties subsequent to the loss of the deceased but, as we know, the law does not admit justifications and it is therefore necessary to provide. It is therefore good to make a local mind and schedule all deadlines charged to the deceased to avoid sanctions; above all because every month accompanies a tax compliance to be respected, in the memory of each taxpayer.
There may be fixed dates, such as those of the payment of the car tax and the super stamp every January 31, whose forgetfulness entails very high penalties; or the existence of some current accounts in the name of the deceased, with significant sums in stock. Still another example is given by the deadline for submitting tax returns; one can imagine that the deceased had been holder of a VAT numberand therefore subject to the compilation of the tax return for Individuals.
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The timing of presentation toRevenue Agency they are the same as the holder, when still alive. If the death occurred in 2020 or by February 2021, the widow will have to take charge of filing the declaration within the established deadline. If death has come between 1 August 2021 and 30 November 2021the Tax Authority has extended the terms by 6 months, therefore by May 31, 2022.
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Delayed submission or omission entails the application of the administrative sanction ranging from 120 to 240% on the basis of taxes due, but not less than 250 euros; from 250 to 1,000 euros if taxes are not due. The sanction is from 60 to 120% of the taxes due, if the omitted declaration is presented before any verification activity is activated. It will not be possible to save less than 200 euros: a taxes not due the penalty will be from 150 to 500 euros.
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