The deadline for paying the balance of the IMU and the 16 Tasi expires on Wednesday 2015 December. While waiting for the new Stability law to cancel the Tasi on the main residence and on the lands of agricultural entrepreneurs and direct farmers starting from 2016, for the The umpteenth shower of payments is expected for the upcoming tax appointment (about 100 million in total). Here are the rules and tools available for making payments.
IMU AND TASI 2015: IF THE PAYMENT IS LESS THAN 1000 EURO
– Ordinary or simplified F24 form at the bank or post office counter. Payment by direct debit, cash, check or debit card.
IMU AND TASI 2015: IF THE PAYMENT IS MORE THAN THOUSAND EUROS
– Form F24 pre-compiled and sent by the Municipality or postal payment slip to the bank or post office counter. Payment by direct debit, cash, check or debit card.
– Anyone who wants to use the ordinary or simplified F24 form to pay even amounts exceeding one thousand euros must send it via the Internet via the Revenue Agency website or through the services made available by banks or the post office.
POSTAL PAYMENT ORDER PARTIALLY PRE-FILLED FOR IMU AND TASI 2015
In post offices you will find partly pre-compiled bulletins to which you need to add your personal data and information relating to the property on which you pay the Imu or Tasi.
FORM F24: HOW TO COMPLETE IT TO PAY IMU AND TAXES 2015
The section of the F24 form to be used also to pay the 2015 Tasi is "IMU AND OTHER LOCAL TAXES”. Let's see what to write in the different fields, from left to right:
1) institution code/municipality code. The Table of Cadastral Codes of all Italian Municipalities. For example, for Rome it is H501, for Milan F205 and for Naples F839.
2) Rev. Tick only if you are paying for a correction, the institution that allows you to regularize omitted or insufficient tax payments and other tax irregularities, benefiting from the reduction of penalties.
3) Image var. Cross out if one or more properties have been modified and you are required to submit the declaration of variation.
4) Acc. Leave blank.
5) Balance. Tick for the payment of the Imu and Tasi 2015 balance due on 16 December.
6) real estate no. Write down the number of properties for which Tasi is being paid.
7) tax code. Here are the two patterns:
IMU:
– for the main house and related appurtenances 3912;
– for rural buildings for instrumental use 3913;
– for land (Municipality) 3914;
– for land (State) 3915;
– for building areas (Municipality) 3916;
– for building areas (State) 3917;
– for other buildings (Municipality) 3918;
– for other buildings (State) 3919;
– for interest from assessment (Municipality) 3923;
– for assessment sanctions (Municipality) 3924;
– for buildings for productive use classified in cadastral group D (State) 3925;
– for buildings for productive use classified in cadastral group D (municipality increase) 3930.
Tasi:
– for the main house and related appurtenances 3958;
– for buildings other than main residences 3961;
– for rural buildings for instrumental use 3959;
– for building areas 3960.
8) installments/month ref. Leave blank.
9) reference year. The balance of Imu and Tasi due on 16 December refers to 2015.
10) debt amounts paid. Write the amount to pay.
11) offset credit amounts. Specify any offsets with other tax credits.
12) TOTAL G. Sum of the payable amounts indicated in the IMU and Other Local Taxes section.
13) TOTAL H. Sum of the credit amounts indicated in the IMU and Other Local Taxes section (do not fill in if there are no credit amounts).
14) BALANCE (GH). Indicate the balance between TOTAL G and TOTAL H.
15) Deduction. To find out if and to which deduction you are entitled, you need to check the resolution of your Municipality on the website of the Ministry of Economy.
Attachments: F24 Ordinary: download the model.
