When should I pay the Single Car Tax (IUC)? Until when is it possible to submit Personal Income Tax (IRS)? On what dates is Municipal Property Tax (IMI) due?
To help answer these questions, we decided to put families’ tax obligations on a calendar that you can keep and consult throughout the year.
There are dates common to all taxpayers, as is the case, in the IRS, when income declarations begin to be submitted (April 1st) or the deadline for doing so (June 30th). The dates for communicating changes to the household (February 15th) or for validating invoices (February 25th) are also the same for all.
In the case of IMI, payment deadlines depend on the tax value of the house. When it comes to an amount of up to 100 euros, the entire amount must be paid in a single monthly payment, by May 31st. Between 100 and 500 euros, the amount can be divided into two tranches, with the second having to be delivered by August 31st. And when the tax is more than 500 euros, it can be paid in three installments, the last of which is until November 30th.
The most personalized tax is the IUC, which is paid by the last day of the month in which the vehicle is registered. “If the last day of the month falls on the weekend, payment can be made until the next business day”, as stated on the Government Portal.
To avoid missing important dates, here is a summary of what you need to know:
- January
- 31: IUC: At the end of each month of the registration anniversary, the Single Circulation Tax is due. IRS: The deadline for landlords to declare, on paper or on the Finance Portal, the rent paid by tenants in the previous year ends, if they are not required to issue electronic rent receipts.
- February
- 15: IRS: Deadline for validating the household or making changes regarding the 2023 tax situation. Confirmation can be made on the Finance Portal.
- 26: IRS: The deadline for checking and inserting invoices on the e-invoice portal, which will be relevant for IRS tax deductions, is over. If you detect unrecorded payments, you can include them manually.
- March
- 15: IRS: Based on the invoices, AT publishes, until this date, information on the Finance Portal with the amounts of tax deductions, which will allow taxpayers to complain if they find that the calculation is wrong.
- 31: IRS: A taxpayer has until March 31st to complain about the calculation carried out by the AT, which will be assumed in the IRS declaration. The deadline for doing so is the day before the submission of declarations begins.
- April
- 1: IRS: Start of the deadline for submitting the IRS declaration for 2023 income (there are three months to do so, until June 30th).
- May
- 31: IMI: Deadline for paying IMI from the previous year. Up to 100 euros, the tax is paid in a single tranche. Between 100 and 500 euros, it is paid in two installments. Above 500 euros, payment is made in three monthly installments. In all cases, the first payment must be made by May 31st.
- June
- 30: IRS: Deadline for IRS submission.
- July
- 31: IRS: For declarations submitted by June 30th, AT has one month, until July 31st, to settle the IRS for 2023 (to calculate the tax and notify taxpayers of the settlement).
- August
- 31: IRS: The deadline for the Tax Authority to pay the IRS refund ends if the taxpayer has submitted the declaration within the regular deadline (until June 30). It is important to ensure that your IBAN is up to date. IRS: If the final IRS calculation results in tax to be delivered to the State, it must be paid by August 31st (this is the deadline that applies to those who submitted the declaration within the regular deadline and were notified of the assessment by July 31st). IMI: Deadline for paying the second monthly IMI installment when the tax amount is between 100 and 500 euros.
- November
- 30: IMI: Deadline for paying the third monthly IMI installment when the tax amount is above 500 euros.
