Imu and Tasi 2018, deadline 17 December: how to pay late

Latecomers will be able to take advantage of the "active repentance", a procedure that allows you to pay penalties up to 10 times lower than those that the Revenue Agency would impose following an assessment procedure - But be careful: the more time passes, the more the cost goes up – Here is the pattern

Today, Monday 17 December, the deadline to pay expires the second installment of the Imu and Tasi 2018. From tomorrow, therefore, the most popular question among thousands of taxpayers will be: "What happens to those who pay late?". Simple: he will have to pay the amount due plus a penalty. But be careful to think that delays are all the same, because that's not the case. The more time passes, the more the price goes up. Therefore it is not advisable to archive Imu and Tasi among the annoyances of December which are usually postponed until after the holidays.

To pay late you need to use the active repentance. On the basis of this procedure - which can also be used by those who have paid less than due - the taxpayer complies on his own initiative, agreeing to pay something more for the delay, but avoiding penalties up to 10 times higher than the Revenue Agency would then issue an assessment procedure.

OPERATIVE REVISION FOR IMU AND TASI 2018: HOW DOES IT WORK?

How does active repentance work? Here is the scheme.

Delay up to 14 days (payment by 31 December 2018): fine equal to 0,1% of the unpaid tax for each day of delay (sprint repentance).
Delay between 15 and 30 days (payment between 1st and 16th January 2019): fixed fine equal to 1,5% of the unpaid tax (brief repentance).
Delay between 31 and 90 days (payment between 17 January and 17 March 2019): fixed fine at 1,67% of the unpaid tax (90 day settlement).
Over 90 days but by 18 June 2019 (the deadline for submitting the tax return relating to the year in which the violation was committed): fixed penalty of 3,75% of the unpaid tax (long repentance).

THE INTERESTS

To these percentages must be added the interest, which in 2019 will rise from 0,3 to 0,8% per year. For each day of delay it will therefore be necessary to calculate 0,8/365, which equals 0,00219%. For example, on a debt of one thousand euros paid 100 days late, interest of 2 euros and 19 cents will have to be paid.