Module 220 min2255 wordsFree — no account
Balance, advances and payments: when and how IRPEF is paid
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 273 words · 3 min
Worked example
Historical or forecast for Chiara
Chiara, a translator, declared 3,000 euros of tax for 2025. In June 2026 she has lost her main client and, on the contracts already signed, expects 2,000 euros of tax for 2026. Under the historical method the advance is 3,000 euros: 1,200 in June and 1,800 in November. Under the forecast method it is 2,000 euros: 800 in June and 1,200 in November. A thousand euros stay in the bank, provided the estimate holds.
Practical case
Paolo and his June F24
Paolo, an architect under the ordinary regime, works out net tax of 9,000 euros for 2025. In 2025 his clients withheld 6,000 euros on account, and he paid advances of 2,400 euros for the same year. He uses the historical method and has no tax offsets or surpluses. How much must he pay on form F24 by 30 June 2026, and how much by 30 November 2026?
Hint: First work out the declared tax net of withholding, then the balance, then the advance and how it is split.
Show the solution
Declared tax net of withholding: 9,000 − 6,000 = 3,000 euros, above the 51.65 euro threshold, so an advance for 2026 is owed. Balance for 2025: 3,000 − 2,400 of advances already paid = 600 euros. Advance for 2026 under the historical method: 100 % of 3,000 = 3,000 euros, above 257.52 euros, so two instalments. First instalment: 40 % of 3,000 = 1,200 euros; second: 60 % = 1,800 euros. By 30 June: 600 of balance + 1,200 of first advance = 1,800 euros. By 30 November: 1,800 euros of second advance.
Answer: 1,800 euros in June and 1,800 euros in November
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.