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L’Imposta Regionale sulle Attività Produttive (IRAP) è un’imposta italiana che viene pagata dalle imprese e dalle società di capitali che svolgono attività produttive. L’IRAP è calcolata in base al valore aggiunto generato dall’attività dell’impresa e alle aliquote stabilite dalla regione in cui l’impresa opera.

L’IRAP è pagata in acconto e in saldo. Gli acconti dell’IRAP vanno versati in quattro rate, il 16 giugno, il 16 settembre, il 16 novembre e il 16 dicembre di ogni anno. Questi acconti sono calcolati in base al valore dell’IRAP dell’anno precedente.

Il saldo dell’IRAP, invece, viene calcolato sulla base della dichiarazione annuale dell’IRAP, che deve essere presentata entro il 30 settembre dell’anno successivo a quello di imposta. Il saldo deve essere pagato entro il 30 novembre dell’anno successivo.

È importante notare che queste informazioni sono valide fino alla mia data di conoscenza, settembre 2021, e potrebbero essere soggette a modifiche future. Pertanto, è sempre consigliabile verificare le scadenze e i termini specifici dell’IRAP presso l’Agenzia delle Entrate o consultare un commercialista o un professionista fiscale qualificato per ottenere informazioni aggiornate.

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Review IRAP: quando si paga?.