105
Two Irpef payments are expected during the year. By 30 June, or the month following the presentation of model 730, the balance of the tax due for the previous year and the first down payment for the current year must be paid. The second down payment must be paid by November 30th. The first and second advances are equal respectively to 40% and 60% of the Irpef due for the previous year, based on the application of the “historical” method, which is based precisely on the amount paid in reference to the last year.