Deadline for Imu installment payment today, consequences of late payments.

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Understanding IMU Payments and Late Penalties

Today, June 17, is the last day to pay the IMU advance before the deadline.
What happens to those who pay late? Failing to pay the tax by the specified dates results in penalties for omitted payment or late payment.
Property owners, excluding primary luxury residences, are required to make the payment.
If unable to pay by June 17, penalties and interests will apply once the deadline passes.

Who Needs to Pay IMU?

All owners of properties other than primary luxury homes are required to pay IMU.
Issues like distraction or unforeseen circumstances may prevent timely payment.
After today, June 17, payment can still be made with additional penalties and interests.

The Option of “Ravvedimento Operoso”

There is a useful tool available to taxpayers, known as “ravvedimento operoso,” which allows for a reduction in penalties and interests.

IMU Deadline and Late Payments Consequences

The IMU advance payment deadline is June 17 (shifted by one day due to falling on a Sunday).
Failure to meet the deadline leads to two possible scenarios: paying with reduced penalties through “ravvedimento operoso” or waiting for a payment request from the Municipality, possibly in installments.

How Does “Ravvedimento Operoso” Work for IMU?

The rules are straightforward: regularize the situation by paying the due amount to benefit from penalty reduction.
The scheme is as follows:

Ravvedimento Types and Payment Terms

• Sprint: Within 14 days – 1/10 of the minimum, 0.1% per day of delay
• Short: From 15th to 30th day – 1/10 of the minimum, 1.5%
• Long: From 31st to 90th day – 1/9 of the minimum, 1.67%
• Annual: From the 91st day until the declaration submission deadline for the violation year – 1/8 of the minimum, 3.75%
• Beyond one year: By the declaration submission deadline of the subsequent year – 1/7 of the minimum, 4.29%
• Over two years: Past the declaration submission deadline of the following year – 1/6 of the minimum, 5%
• After contestation: After being contested by the Revenue Agency – 1/5 of the minimum

To benefit from reduced penalties, it is advisable to make payments within 90 days from the deadline.
Regarding interests, they are calculated based on the days elapsed between the due date and the actual payment.

IMU Late Payment with Penalties and Interests

IMU payments can be made through F24 form, postal bulletin, or online via PagoPA.
Alternatively, use an authorized intermediary (accountant or tax consultant).
The payment form must include tax codes and the total amount, covering not only the tax but also penalties and interests.

It is essential to tick the “ravv.
operoso” box and round up the amounts on each line.
Upon payment, keep the receipt without the need for further communication with the Municipality.

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