How do you pay the Imu? Italians aren't exactly a people of accountants, but the new real estate tax really creates more practical difficulties than the old ICI. Having already talked about how is the tax amount calculated?, now let's see what is the material procedure to follow to make the payment.
HOW TO FILL IN THE F24 FORM, THE OLD ONE IS ALSO OK
The F24 model can be downloaded in electronic format from the Revenue Agency's website (click here). In paper version, on the other hand, it can be collected at the bank, at the post office and at all collection agents.
The updated version bears the writing "IMU", but until 31 May 2013 it will also be possible to use the old modules on which the name of the old "ICI" can still be read.
For the payment of the new tax with the new forms, refer to the section "Imu and other local taxes". Here's how to fill in the individual entries:
- Institution code / Municipality code. In this section it is necessary to enter the 4-character cadastral code associated with the Municipality where the property is located. To find your code, click here.
- Rev. It stands for "Repentance." The box must be crossed only in cases where it is a payment arrived late.
- real estate varied. Put an x only if the property has been modified and it is necessary to submit the declaration of variation.
- Accor. It stands for "Account" and must be crossed out only for the payment of the first installment (deadline 18 June).
- Sale. Box to be ticked only for payment of the last installment (deadline 18 December).
- Number of properties. Write the number of properties on which the tax is paid.
- Tax code. For the Imu it is 3912 for the first house. For the second home, the sum for the advance must be divided into two equal parts, one to the Municipality (tribute code 3918) and one to the State (tribute code 3919).
- Installments/month ref. If you intend to pay in three installments, enter the code 0102 for the June payment, the code 0202 for the September one and the code 0101 for the December one. If, on the other hand, payment in two installments has been chosen, the code 0101 must be written both in June and in December.
- Reference year. Indicate the tax year to which the payment refers (which must coincide with the year in which the payment is made, unless you have already crossed the "Ravv" box).
- Debt amounts paid. The amount of the Imu net of the deduction.
- Offset credit amounts. For credits used in compensation.
- Deduction. Indicate the deduction to which you are entitled.
WHERE TO PAY
Once you have completed the form, you can pay the tax at any collection agent.
- Equitalia. You can pay at the counter or online via the free "F24 Web" service, accessible after registering.
- Post offices. Only BancoPostaOnline and BancoPosta Click customers can pay directly online by debiting the account. However, Poste Italiane makes the online form filling service available to everyone.
- Affiliated banks. It is also possible to pay online, through the home banking service of the institution where you have the current account.
WHERE TO ASK FOR HELP
- Caf. In many cities the tax assistance centers will also remain open on Saturday 9 and Saturday 16 June to help citizens fill in the payment forms).
- Codacons. By calling 892.007 (info and costs on www.892007.it), a team of experts will help you calculate the exact amount to pay.
TERMS OF PAYMENT
From this point of view, the choice is quite wide. Here are the various possibilities:
- Cash
- Checks bank, postal, circular or stamped postal services
- Pagobancomat Letter
- Postamat and Postepay cards (in post offices)
- Postal Orders
- Postal current account slip (only from December XNUMXst, therefore only for the balance)
