From the IMU to the car tax, from the scrapping-quater to the Irpef and INPS balance: 16 and 30 June the key dates for millions of taxpayers
Marathon of tax payments for millions of families, professionals and companies. Between Imu, car tax, income taxes, social security contributions, tax returns and obligations for VAT numbers and businesses, the June tax calendar is really busy. The highlight will be the June 16thcalled by the insiders Tax Daywhen over fifteen tasks are concentrated simultaneously. And at the end of the month a new wave of deadlines linked to Irpef, Ires, Irap and INPS contributions. An obstacle course with tight deadlines before the summer break, when the Revenue Agency will temporarily suspend the sending of new tax bills.
The first deadlines of June: rental contracts, car tax and form 730
Among the first appointments of the month is the payment of theregistration tax on rental contracts stipulated or tacitly renewed from 1 May 2026. The obligation concerns owners who have not chosen the dry coupon and must be fulfilled via the F24 Elide form. Also in the first days of June the communication of the periodic VAT payments for the first quarter of 2026together with obligations relating to intra-community purchases made by non-commercial entities and exempt farmers.
By the beginning of the month there will then be thestamp duty on electronic invoices issued in the first quarter of the year. However, the legislation provides for certain tolerance thresholds which allow, in certain cases, payment to be postponed to subsequent months. There is also the car tax for i owners of vehicles with car tax that expired in May, except in Regions with different rules. In the same period the super stampthe additional charge for cars with power exceeding 185 kW. And by June 15th Caf and authorized professionals must send the forms to the Revenue Agency 730 received by May 31st.
Scrapping-quater: June 8th is the last call
For those who have joined the Scrapping-quater theJune 8, 2026 it is the last day to pay the scheduled instalment. The ordinary deadline would be the end of May, but five days of tolerance are allowed and, considering holidays, the date to be marked on the calendar becomes June 8th. It is important not to miss the deadline, because missing an installment could result in the loss of the benefits provided by the facilitated procedure.
June 16th is Tax Day: Imu, VAT, withholding taxes, short-term rentals, Tobin Tax and condominium obligations
But the busiest day of events is the June 16th. It’s on this date which concentrate the greatest number of tax obligations of the year. First of all, theImuthe first installment or the entire annual amount for those who choose payment in a single solution. It concerns owners of properties other than the main residence and owners of first homes considered luxury (land registry categories A/1, A/8 and A/9). The advance payment is calculated using the rates approved by the Municipality for the previous year. If you forget the deadline you can still regularize your position through the active repentancepaying the tax due together with reduced penalties and interest.
The deadline for the submission is also set on June 16th liquidation and payment of VAT relating to the month of May 2026 for taxpayers with monthly payments: professionals, businesses and self-employed workers subject to value added tax, who must pay any balance resulting from operations carried out in the previous month. On the same day, the obligations related to operations carried out via digital platforms, marketplaces and online services subject to VAT regulations are also expected.
June 16th is also a crucial date for tax withholding agents, who must pay the withholdings withheld in the previous month. The obligation concerns withholdings applied to employee salaries; collaborators’ compensation; income from self-employment; commissions to agents and intermediaries; prizes, winnings and other income subject to tax at source. This is one of the most relevant payments for companies and professionals who operate as tax withholding agents. The deadline is June 16th also for condominiumswho must pay the withholdings made on payments made to companies for works, maintenance and services.
The date is also important when it comes to short rentalswith particular reference to withholdings made by intermediaries and platforms that manage tourist rentals.
Tax Day also involves some taxpayers who have to pay the tax Tobin Taxthe financial transaction tax that applies to certain transactions in shares, equity instruments and derivatives carried out in the previous month.
The end of the month maxi-strike arrives on June 30th
And then there’s the June 30thwhich is the day that weighs most on the budgets of professionals, self-employed workers and taxpayers. In fact, the ordinary deadline for payment of the loan expires by the end of the month balance 2025 and the first advance payment 2026 of the main taxes: Irpef; Ires; Irap; substitute tax for the flat rate regime; flat rate tax on rents; other substitute taxes provided for by tax legislation. The same date also concerns the payment of IVIE And IVAFEtaxes due on real estate and financial assets held abroad.
For self-employed people registered with Separate Inps Managementas well as for artisans and traders, 30 June also coincides with the payment of the 2025 contribution balance and the first 2026 advance, calculated on the basis of the tax return.
As for local taxes, they must be submitted by the end of the month Imu declarationnecessary in the event of changes in assets that occurred in 2025, and the declaration relating to Tarithe waste tax. And always by June 30th you can submit the substitute declaration for exemption from paying the Rai license fee for the second semester, if you don’t have a television.
