The payment ofthe deposit of the municipal tax (Imu), relating to the year the course, is expired last Monday 17.6.2024.
Consequently, anyone who has not made the payment can correct any errors or omissionseven if they occurred only partially, through the institution of active repentancewithin the deadlines set out inarticle 13, Legislative Decree 472/1997.
In fact, taxpayers can provide regularization by spontaneously making the payment:
- of thetax due;
- of the interestscalculated at the legal annual rate, starting from the day on which the payment should have been made (16 December);
- from the sanction to a reduced extent.
In particular, the sanction can be reduced to:
- 1/15 for each day of delayi.e. 0.1%, for payments made late not exceeding fifteen days (“repentance sprint”);
- 1/10 of 15 percenti.e. 1.5%, for payments made with a delay of more than fifteen but less than thirty days (“short repentance”);
- 1/9 of 15 percenti.e. 1.67%, for payments made with a delay of more than thirty but less than ninety days;
- 1/8 of the minimumi.e. 3.75%, for the payments made beyond ninety days but within one year (“long repentance”);
- 1/7 of the minimumi.e. 4.29%, for the payments made over one year but within two years;
- 1/6 of the minimumi.e. 5%, for the payments made over two years.
The payment must be made by presenting the F24 modelby ticking the box relating to “industrious repentance” (“Revv.”) and indicating the total amount including the tax due, interest and penalties.
In particular, there are no particular tax codes and the amounts must be paid with the same code dedicated to the main tax.
It is highlighted that:
- interest and penalties can also be paid at different times;
- irrelevant errors in the calculation and payment of sanctions do not invalidate the operation, provided that it is manifest there willingness to correct the error or omission.
Finally, it is highlighted that the active subject of the IMU is the single municipality; therefore, payment control is carried out by municipality of jurisdiction.
