Module 220 min2096 wordsFree — no account
Filing and paying: Redditi SC deadlines, the IRES balance and payments on account
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 310 words · 4 min
Worked example
Elena's SRL on 30 June and 30 November
2025 balance: 18,400 − 15,000 = €3,400. 2026 advance at 100% of the IRES declared: €18,400. First instalment at 40%: €7,360; second instalment: €11,040. On 30 June the company pays 3,400 + 7,360 = €10,760, and on 30 November €11,040. Using the thirty-day window, the June amount becomes 10,760 × 1.004 = €10,803.04.
Practical case
Marta's SRL and its first deadline
Marta's SRL has a calendar financial year and is not subject to ISA. Its 2025 return shows IRES of €9,000; during 2025 the company paid €7,500 on account. Assume the 2026 advance equals 100% of the IRES declared. How much must the company pay by 30 June 2026, and how much by 30 November?
Hint: Add the balance for the closed year to the first instalment of the advance.
Show the solution
2025 balance: 9,000 − 7,500 = €1,500. 2026 advance: 100% of 9,000 = €9,000. First instalment at 40%: €3,600; second instalment: 9,000 − 3,600 = €5,400. By 30 June the company pays 1,500 + 3,600 = €5,100; by 30 November it pays €5,400.
Answer: €5,100 in June and €5,400 in November
Practical case
The same SRL, now an ISA taxpayer paying a few days late
Take Marta's SRL with the same figures, but assume it is subject to ISA and does not qualify for the 2026 extension. The company chooses not to pay on 30 June and to use the thirty-day window with the surcharge. How much does it pay at that postponed first deadline?
Hint: For ISA taxpayers the first instalment is half the advance; the surcharge applies to the whole amount paid.
Show the solution
2025 balance: €1,500. 2026 advance: €9,000, with a first instalment at 50% = €4,500. June amount: 1,500 + 4,500 = €6,000. With the 0.40% surcharge: 6,000 × 1.004 = €6,024. The second instalment of €4,500 remains due by 30 November.
Answer: €6,024 by the thirtieth day
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