The deadline for paying the 2024 IMU advance (or for the single annual payment) expires on 17 June. The balance must be paid by 16 December 2024. The 2024 IMU rates, approved by the municipal council on 18 December last year, have remained unchanged compared to the 2023 rates. The payment of the 2024 IMU advance is equal to the tax due for the first half of 2024 by applying the rate and any deductions from the previous year.
For some time, to facilitate this fulfillment, the Municipality of Cremona has made available an online service that allows you to independently calculate the tax due, 7 days a week and 24 hours a day, print the F24 payment form and pay online by accessing the IMU Taxpayer Help Desk from the “Online Services” section on the home page of the Municipality of Cremona website (www.comune.cremona.it).
Access to the IMU Taxpayer Desk occurs through identification with SPID (Public Digital Identity System) or CIE (Electronic Identity Card). The tax due is calculated on the basis of the taxpayer’s financial situation for IMU purposes (identification and cadastral income) and the relevant elements for the definition of the tax calculation, rates, concessions, etc., as shown in the Municipality archives. In case of discrepancies detected between these data and the real current situation, it is possible to independently make the necessary changes before carrying out the tax calculation and therefore making the payment of the IMU due directly online, or print the F24 form and proceed to pay at authorized counters.
The IMU Taxpayer Help Desk also offers the possibility of free calculation of the tax, without the need for authentication, simply by manually entering the data relating to the properties owned and printing the F24 payment form. Payment using the F24 form can be made at post offices, banks and authorized tobacconists.
Minimum amount: the tax of the individual taxable person is not due in the event that the annual tax, with reference to the percentage of ownership of the taxpayer, is equal to or less than €5.00.
The codes to be used to complete the F24 payment form are as follows:
Institution Code – Municipality of Cremona: D150
Tax codes:
· 3912 IMU- for main residence (A1/A8/A9 and related appurtenances) – MUNICIPALITY
· 3914 IMU – for land – MUNICIPALITY
· 3916 IMU – for building areas – MUNICIPALITY
· 3918 IMU – for other buildings – MUNICIPALITY
· 3925 IMU – properties for productive use classified in cadastral group D – STATE
· 3930 IMU – properties for productive use classified in cadastral group D – MUNICIPAL INCREASE
General information on the tax and rates can be found on the website of the Municipality of Cremona (https://www.comune.cremona.it/taxonomy/term/356).
The IMU forms are available in the specific Taxes section of the electronic help desk of the Municipality of Cremona (https://sportellotelematico.comune.cremona.it).
Any information and clarifications can be requested by writing to [email protected], or by calling 0372/407348 – 407378 – 407383 – 407472 – 407415, from Monday to Friday from 8.30 to 13.00, on Wednesdays continuous hours from 8.30 to 16.30, or to the Tax Revenue Service, by appointment, by calling the numbers indicated above or online using the online appointment diary on the home page of the Municipality of Cremona website (www.comune.cremona. it).
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