The first three installments of the arrears that professional football teams are called to pay with the tax authorities expire today, after the suspension obtained during the Covid emergency, for those who have decided to defer the debt. Thus the government decided, on Christmas Eve, after the “save football” amendment by the senator and president of Lazio Claudio Lotito to postpone payments.
Said in bureaucratese: “The bill containing the “State budget for the financial year 2023 and the multi-year budget for the three-year period 2023-2025”, approved by the Chamber of Deputies on 24 December 2022 – writes the Agency in a note of the Revenue -, contains in article 1, paragraphs 160 and 161, provisions on the remittance in terms of payments of certain taxes, suspended for sports promotion bodies and professional and amateur sports associations and clubs that have tax domicile, registered office or operational headquarters in the territory of the State and operate in the context of sports competitions in progress, pursuant to the decree of the President of the Council of Ministers of 24 October 2020, which expired on 22 December 2022, in relation to which the following are provided instructions for completing the F24 form”.
There are ten Serie A teams with the most debt, between income tax and contributions paid: ranging from 50 million euros for Inter to 10 for Milan; in the middle there are Lazio with 40, Rome with 38 and Juventus with 30, then Napoli which owes 25 million and Fiorentina 15. Obviously the higher the salaries, the higher the taxes to pay. Sixty installments, of the same amount, to be paid – with the exception of the first three, expiring on 29 December 2022 – on the last day of each month starting from January 2023. Payment by installments involves a 3% surcharge.