The Irap surcharge and the additional personal income tax in Calabria and Molise are activated: the Revenue Agency dictates the instructions

For the tax year 2020, in the Calabria and Molise regions for the tax year 2020, the conditions for the automatic application of the increases in the IRAP rate to the extent of 0.15 percentage points and ofregional supplement to the personal income tax to the extent of 0.30 percentage points.

It has the Revenue Agency announced on its institutional website, which also highlights that the MEF has made it known that the Technical Table for the verification of compliance and the Standing Committee for the verification of the delivery of the essential levels of assistance have found that in the 2019 financial year the aforementioned Regions did not achieve the objectives foreseen in the respective plans to recover from the health deficits.

The instructions

In yesterday’s press release July 1, 2020, the Financial Administration, also called instructions for applying the aforementioned surcharges. In detail, it is said that, with reference to that IRAP, this will take effect from the advance payment due for 2020 and where due, the calculation must take place as follows:

• if you use the historical method, will be assumed as the tax for the period preceding that determined by applying the 2019 rate already inclusive of the increase of 0.15%;
• if, instead, we resort to forecast method the tax determined by applying the tax rate increased by 0.15% to the expected production value must be taken as the reference tax.

The increase in the rates of the regional additional income tax on the other hand, it will have its effects in 2021, even if for employees who terminate the employment relationship in 2020, the substitute tax will treat the amount of the regional additional 2020 at the time of adjustment, already applying the rate increased, and that of the residual installments of the 2019 regional surcharge, to which the previous rate applies.

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