Test yourself Question 1 of 6 Question 1 of 6
For an SRL with a calendar financial year, when are the IRES balance and first instalment normally due?
30 June 31 October 30 November 16 December
Question 2 of 6 Question 2 of 6
What is the filing deadline for the 2026 Redditi SC return for a year ending 31 December 2025?
30 June 2026 30 September 2026 2 November 2026 30 November 2026
Question 3 of 6 Question 3 of 6
What does it cost to pay the balance and first instalment within thirty days after the normal deadline?
Nothing A 0.40% surcharge charged as interest A penalty equal to the whole tax Loss of the right to pay on account
Question 4 of 6 Question 4 of 6
An SRL lawfully approves its accounts in June, beyond four months. By when does it pay the balance and first instalment?
By 30 June regardless By the last day of the month after approval, so 31 July By 30 November By the date the return is filed
Question 5 of 6 Question 5 of 6
For a company outside the ISA system with an advance due of €20,000, what is the first instalment?
€4,000 €8,000 €10,000 €20,000
Question 6 of 6 Question 6 of 6
Who can use the 2026 extension to 20 July without a surcharge?
Every SRL Only loss-making companies Taxpayers in activities with approved ISA indices, with revenue within each index's limit Only individuals
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