It is possible that situations may arise in which taxpayers are authorized to proceed with a refund request regarding the IMU amounts paid. Whether it is a calculation error of the IMU or a retroactive change in the legislation, the procedure for requesting the IMU reimbursement remains the same: the taxpayer must proceed with the request to the Municipality by presenting the documentation validating the right to reimbursement for recover the amount paid in excess. But what does it say? legislation and how to recover it?
IMU refund: what does the new regulation say?
The IMU reimbursement (Proper Municipal Tax) can be requested when a taxpayer has paid amounts not due or in excess compared to what is actually due. Specifically, the taxpayer must request the refund of sums paid erroneously within 5 years from the date of payment, or from the moment in which the right to reimbursement was recognized.
The case of illegally occupied properties
With the new legislation regarding illegally occupied propertiesthe possibility of reimbursement has also been opened for the owners of the aforementioned properties.
Specifically, the 2022 Budget Law exempted from IMU properties that cannot be used or are not available to owners starting from 2023, following a report of abusive occupation. A judgment of the Constitutional Court of 18 April 2024 confirmed the right to reimbursement of the IMU previously paid on properties occupied illegally, with retroactive effect to years prior to 2023. Owners can submit a refund request within five years of paying the IMU, including amounts paid from 2019 onwards.
IMU refund not due: how to recover the IMU paid in excess?
The reimbursement of IMU not due can be requested by taxpayers who have paid incorrectly or in excess this tax following an incorrect IMU calculation.
For obtain a refund of the IMU not due it is necessary to follow a precise procedure which begins with verifying the error starting from all the documents relating to the IMU payment which indicate the presence of problems such as incorrect amounts or duplicate payments.
Once the error has been ascertained, it will be necessary to submit a reimbursement request to the Municipality competent for the territory in which the property is located. You can use a specific form provided by the Municipality or write a request on plain paper including all the relevant details:
- Annuity for which reimbursement is requested
- General information of the applicant
- Amount correctly due
- Amount incorrectly paid with payment receipts attached
- Difference requested for refund
- Reason for the refund request
- Preferred reimbursement method (credit to current account or transfer to the correct municipality).
It is important that the IMU reimbursement request is submitted within five years from the day of the incorrect payment or from when the right to reimbursement was established. It is essential to respect this deadline to ensure that you are entitled to a refund.
During the application it is good to make sure that the request is complete and correct to avoid delays in processing. If you have any doubts or difficulties, it is advisable to consult an accountant or tax advisor for assistance in preparing and submitting your refund application.
After the Municipality has examined the request and, if necessary, has requested further information or documents, it is possible that this will be accepted. Then, the Municipality will proceed to reimburse the amount not due by bank transfer or other agreed method. Even after the refund it is useful to keep a copy of all the documents relating to the refund request and the payment of the IMU for possible future reference.
How long does the Municipality have to reimburse the IMU?
Not only is the taxpayer subject to a time limit for submitting the refund request, but also the Municipality is required to respect a very specific deadline in answering the question presented to him.
In fact, the Municipality has a maximum limit of 180 days to respond to the IMU reimbursement request, which are calculated from the moment the application is accepted. If after 180 days from sending the application you do not receive a response from the Municipality, you can send one reminder communication via registered mail with return receipt or certified mail.
