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Principali scadenze di dicembre 2023 – gennaio 2024

DICEMBRE 2023

Lunedì 18

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (novembre 2023).

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (novembre 2023)

IVA: liquidazione e versamento (mese di novembre 2023).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di novembre 2023.

CONTRIBUTI PREVIDENZIALI:

  • versamento imposta mese di novembre 2023
    –  INPS: lavoratori dipendenti
    –  INPS Gestione ex ENPALS: lavoratori dello spettacolo
    –  INPGI: giornalisti professionisti
    – Gestione separata INPS: committenti
  • versamento all’INPS dei contributi per la manodopera agricola relativi al II trimestre 2023

IMU: versamento a saldo anno 2023.

IMU ENC: versamento II rata 2023.

TFR – IMPOSTA SOSTITUTIVA SULLA RIVALU- TAZIONE: versamento dell’acconto sulle rivalutazioni del TFR maturate nell’anno 2023.

Mercoledì 20

RITENUTE CONDOMINIO: versamento ritenute operate da giugno a novembre 2023 da parte del condominio nel caso non sia superato il limite di euro 500 di ritenute operate.

RAVVEDIMENTO SPECIALE: versamento IV rata per la regolarizzazione delle violazioni riferite alle dichiarazioni relative al periodo d’imposta in corso al 31.12.2021 e periodi d’imposta precedenti.

SANATORIA RATE ISTITUTI DEFINITORI: versa- mento IV rata per la regolarizzazione dell’omesso / insufficiente versamento delle somme dovute a seguito di alcuni istituti definitori (comma 220, Legge n. 197/2022).

DEFINIZIONE LITI FISCALI PENDENTI: versamento III rata degli importi dovuti.

Mercoledì 27

IVA: versamento acconto 2023 da parte dei contribuenti mensili, trimestrali e trimestrali speciali

ELENCHI INTRASTAT: presentazione contribuenti mensili (novembre 2023).

Domenica 31

DICHIARAZIONE IOSS: dichiarazione Iva Ioss relativa al mese precedente.

PREVIDENZA INTEGRATIVA: comunicazione al fondo di previdenza integrativa/compagnia di assicurazione dell’ammontare dei contributi versati e non de- dotti nel Mod. REDDITI o 730/2023.

 

GENNAIO 2024

Martedì 2

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex EN- PALS – ex DMAG) di novembre 2023

LIBRO UNICO: registrazioni relative al mese di novembre 2023

Mercoledì 10

FONDO M. NEGRI, M. BESUSSO E A. PASTORE: versamento dei contributi di previdenza e assistenza integrativa (IV trimestre 2023)

INPS: versamento contributi previdenziali per il personale domestico (IV trimestre 2023)

Lunedì 15

MODELLO 730 – ASSISTENZA FISCALE PRE- STATA DAL SOSTITUTO: il sostituto d’imposta comunica se intende prestare assistenza fiscale diretta

Martedì 16

ACCONTI IMPOSTE SUI REDDITI: versamento seconda rata acconti IRPEF, IVIE, IVAFE, cedolare secca, imposta sostitutiva minimi/forfetari (prima rata o unica soluzione) per le persone fisiche titolari di partita IVA con ricavi/compensi fino a € 170.000

IVA: liquidazione e versamento (mese di dicembre 2023)

CONTRIBUTI PREVIDENZIALI:

  •  versamento contributi relativi al mese di dicembre 2023:
    – INPS: lavoratori dipendenti
    – INPS Gestione ex ENPALS: lavoratori dello spettacolo
    – INPS Gestione ex INPGI: giornalisti professionisti
    – Gestione separata INPS: committenti
  • versamento all’INPS dei contributi per i coltivatori diretti, coloni e mezzadri e imprenditori agricoli professionali, relativi al IV trimestre 2023

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di dicembre 2023

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (dicembre 2023).

IMPOSTA DI SOGGIORNO.

Lunedì 22

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (IV trimestre 2023)

Giovedì 25

ELENCHI INTRASTAT: presentazione contribuenti mensili (dicembre 2023) e trimestrali (IV trimestre 2023)

Mercoledì 31

BONUS PUBBLICITÀ: presentazione dichiarazione sostitutiva relativa agli investimenti effettuati nell’anno 2023

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex EN- PALS – ex DMAG) di dicembre 2023

COLLOCAMENTO OBBLIGATORIO: invio del prospetto informativo

LIBRO UNICO: registrazioni relative al mese di dicembre 2023

AUTOTRASPORTATORI: presentazione all’Agenzia delle Dogane dell’istanza relativa al IV trimestre 2023 per il rimborso/compensazione del maggior onere derivante dall’incremento dell’accisa sul gasolio

IMPOSTA DI BOLLO: termine entro cui effettuare le modifiche all’Elenco B predisposto dall’Agenzia delle entrate e relativo alle fatture del IV trimestre 2023

DICHIARAZIONE OSS/IOSS: dichiarazione Iva IOSS relativa al mese precedente e dichiarazione IVA OSS relativa al trimestre precedente

TRASMISSIONE DATI AL SISTEMA TS: gli operatori sanitari ed assimilati trasmettono telematicamente al sistema Tessera Sanitaria i dati relativi alle prestazioni incassate nel II semestre 2023

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