Answer n.82 of the Italian Revenue Agency to clarify the conditions of presentation of the Quadro RW
The Quadro RW, which is not technically an autonomous declaration, follows the statutory regime of income tax returns, of which it is an integral part. If the Quadro RW is submitted within 90 days of the deadline, a fixed penalty of EUR 258 will apply.
As clarified by the answer no. 82 published by the Italian Revenue Agency, if the omission or the unfaithful presentation of the Quadro RW is adjusted within 90 days, the reduction of the active repentance is determined on 258 euros.
In any case the reformation within the 90 days falls in Article 13, paragraph 1 lett a-bis) Dlgs 472/97, with a reduction of the fine of 258 euros to a ninth both when only Quadro RW is amended and, together with this, also when the tax return is adjusted.
In conclusion, by 10 March 2021 it is necessary to:
• Present or supplement the Modello Redditi 2020;
• Properly present or integrate the Quadro RW;
• Pay the reduced penalties of EUR 25 in case of late declaration and EUR 27,78 in the case of unfaithful declaration;
• Pay the reduced penalty of EUR 28,67 for the Quadro RW;
• Correct any late payment of taxes resulting from the tax declaration, by way of balance and advance payment and, in addition, amend any non-payments of IVIE and IVAFE.