On April 29, 2020, Law no. 27/2020 was converted into Law no. 18 of March 17, 2020 (so-called "Cura Italia"). During the conversion, in order to deal with the COVID-19 emergency, several changes were made to the measures that provide for the suspension of payments ex art. 61 and 62.
Paragraph 1 of the new article 61, which also includes bookshop owners who are not included in publishing groups directly managed by them, has widened the range of taxpayers who can, without further conditions, benefit from the extension of the payments relating to
– withholding taxes on income from employed and similar, social security and welfare contributions and INAIL premiums.
– VAT due in March 2020.
Suspended payments must be made, without the application of penalties and interest, in a single instalment by 1 June 2020 or up to 5 installments starting in May 2020.
Paragraph 4 of Article 61 also states that, within the same deadlines, withholding tax held by subjects who have registered or operational headquarters in the first “red zones” identified by the Government: the municipalities of Bertonico, Casalpusterlengo, Castelgerundo, Castiglione D’Adda, Codogno; Fombio, Maleo, San Fiorano, Somaglia, Terranova dei Passerini, Vo’.
The 5th paragraph of art.61 has instead provided for a specific discipline for national sports federations, sports promotion bodies, associations and clubs, professional and amateur sports. In the original version of the Decree these subjects could benefit from the suspension, from 2 March to 31 May, only payments relating to withholding tax, contributions and INAIL premiums; according to the new wording of the fifth paragraph the suspension also applies to VAT payments. The deadline and payment methods are the same as those already mentioned.
The conversion of the “Cura Italia” Decree has also modified the third paragraph of art. 62 by providing that the suspension of VAT payments due between 8 and 31 March 2020 applies, regardless of the volume of revenues, to persons carrying out business activities, art or profession who have their fiscal domicile, registered office or operating headquarters in the province of Brescia, which therefore adds to the already existing provinces of Bergamo, Cremona, Lodi and Piacenza. The deadlines and payment methods remain those examined above.
