Flash 6 – 2025

Tax obligations – Juridical Persons

6 foto andrea cherchi47

Direct taxes – YEAR 2025

We summarise in the tables below the main tax deadlines of 2025 for legal entities (with financial year coinciding with the calendar year) broken down by fulfilment.

National income tax return “Redditi SC” or “Redditi SP” forms

DEADLINEREFERENCE PERIOD
31/10Year 2024
29/01/2026Filing of “late” SC or SP tax return, with 25 euro penalty

IRES Tax Payments

DEADLINEREFERENCE PERIOD
30/06*IRES and other taxes from the tax return – balance 2024
30/06*IRES and other taxes from the tax return – first advance payment 2025
30/11IRES and other taxes from the tax return – second advance payment 2025

Regional income tax return “IRAP” form

DEADLINEREFERENCE PERIOD
31/10Year 2024
29/01/2026Filing of “late” IRAP tax return, with 25 euro penalty

IRAP Tax Payments

DEADLINEREFERENCE PERIOD
30/06*IRAP and other taxes from the tax return – balance 2024
30/06*IRAP and other taxes from the tax return – first advance payment 2025
30/11IRAP and other taxes from the tax return – second advance payment 2025

IMU return

DEADLINEREFERENCE PERIOD
30/06Year 2024

IMU Income Tax Payments

DEADLINEREFERENCE PERIOD
16/06First instalment IMU 2025
16/12Second instalment IMU 2025

Fiscal year not coinciding with the calendar year

Please note that the deadlines for companies with a fiscal year that does not coincide with the calendar year are:

DEADLINEREFERENCE PERIOD
End of sixth month after year-end*IRES, IRAP and other taxes from the tax return: balance 2024
End of sixth month after year-end*IRES, IRAP and other taxes from the tax return: first advance payment 2025
End of the ninth month after year-endFiling of Income tax forms: SC, SP and IRAP
End of the eleventh month after year-endIRES, IRAP and other taxes from the tax return: second advance payment 2025

* Payments may be made within 30 days of the above-mentioned deadlines, subject to a surcharge of 0.40 per cent; there is also the possibility of making them in instalments.

Photo Credits: Andrea Cherchi
https://it-it.facebook.com/andreacherchimilano
For more information contact
tax@dgtax.itwww.dgtax.it – +39 02 433 551
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