Dry coupon: from 2020 the advance will be paid at 90% of the declared tax. But there is something else

In particular, it is established that the reduction of 90% advance payments pursuant to art.

58 of the decree-law of 26 October 2019, n. 124 (Urgent provisions on tax matters and for non-deferrable requirements), currently being converted into law, also applies to the tax on flat rate payments on lease payments.

Calculation of advances on dry coupon

Until today the payment of the advance, if greater than 257.52 euros, could be made in 2 installments, calculated as follows:

• 40% by June 30th;
• 60% by November 30th.

With the aforementioned resolution, both the amounts due and the percentages of the two installments will change.

From 2020, the total amount of the advance will be equal to 90% of the tax due so calculated:

• 45% by June 30th;
• 45% by November 30th.

Finally, in relation to the second installment of November 30, 2019, the amount to be paid will be 50%, which, added to 40% of the first installment, will fill the amount of the advance envisaged, as already mentioned, by 90%.

Also read: "For Isa and flat-rate payments, November tax advances reduced by 10%".

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