Article 37 of Legislative Decree Feb. 12, 2024 No. 13 stipulates that taxpayers subject to ISAs (companies and professionals with revenues not exceeding €5,164,569 for which ISAs have been approved) including those adhering to the flat-rate (L. 190/2014) and advantage regime (L. 98/2011), can pay the 2023 balance and the first 2024 advance by next July 31