Read Deadlines

When the year's Redditi PF return may be filed (DPR 322/1998 art. 2).

A window, not a deadline: opens_on is the first day the return can be sent and telematic_deadline the last day it is on time. valid_until is comma 7's ninetieth day — a return filed by then is late and sanctioned but valid, and after it the return counts as omessa. It is reported so a client can say what a missed deadline actually costs, and must never be rendered as the date to aim for.

A professionista's Gestione Separata year, as the calendar states it.

base is the reddito the contribution is charged on (the forfettario reddito, before the tax-side deduction of the same comma), capped at the year's massimale; amount is the year's contribution; instalments are its saldo and acconti, dated like the tax's. No F24 row is composed for these yet — they are paid in the INPS section, whose causali the parameter table does not carry — and the calendar says so rather than printing a code.

What to put aside for one tax year's income: the tax and the contributions.

One figure, computed once (services.deadline_calendar.set_aside_for) and read by both screens that state it. The home screen and "The year" used to disagree by several thousand euro on the same income, for two reasons that are each fine alone and wrong together: the estimate deducted INPS from the tax base as if it had already been paid, and the calendar — correctly — refused to, but then left the contributions off entirely. A freelancer reading the calendar was told they owed the substitute tax and nothing else, and would have under-saved by the whole INPS bill.

tax is the imposta sostitutiva with no contribution deducted, because the product records no contribution payment (L. 190/2014 art. 1 c. 64 deducts contributions versati): an upper bound, which is the right direction for a number whose purpose is to be put aside. contributions is the Gestione Separata contribution charged on the same reddito. total is their sum.