Just a few hours left, then the countdown will be over. Today is the last day to pay both the surcharge on the Tares (waste tax) and the mini-IMU, or residual IMU, which is paid in the approximately 2.400 municipalities where in 2013 the rate was raised by more than 4 per one thousand for main houses and over 7,6 per thousand for agricultural land or for public buildings.
HOMEWORK
The tax includes the additional tax of 30 cents per square meter introduced by the Monti government with the Salva Italia decree and will go directly into the state coffers, which should bring between 1,1 and 1,2 billion euros. From 2014 this part of the tax will be included in the Tasi component of the newly formed Iuc.
Payment must be made using the F24 form and anyone who does not meet the January 24 deadline (with the exception of those residing in the Municipalities where the Tares has been merged with the Tarsu or Tia payment by December 16) will be charged interest and penalties mansion. According to the calculations of the Uil Territorial Policies Service, on average this second waste collection will cost 24 euros per family.
The calculation is not complicated: just multiply the 30 cents of state surcharge by the square meters subject to the payment of the waste tax and you get the amount to be paid.
MINI-IMU
The mini-Imu must also be paid with the F24, but in this case there is an alternative: you can choose to pay the bill using a special postal order. Who will have to pay? In the first place the owners of first homes (about 10 million Italians), but also those who own agricultural land. The tax also falls on the unleased properties of the elderly or disabled hospitalized and residents in nursing homes, on the homes of residents abroad and on those of the military and law enforcement agencies.
To calculate the mini-Imu, we start from the cadastral income, which must be revalued by 5% and multiplied by 160. This gives us the taxable base on which to apply the base rate first, then the one established by your municipality (higher). . Finally, the two results are subtracted and 40% of the difference obtained is calculated. That is the amount to pay.
As regards the tax codes to be reported on the F24 form, it is 3912 for the main residence and 3914 for agricultural land. If the amount due is less than 12 euros, you are exempt from paying (but the Municipality may have intervened by setting thresholds different, both above and below 12 euros). According to the estimates of the Assistance Centers, the payment of the mini-Imu is around 41 euros on average.
SANCTIONS FOR THOSE PAYING LATE
The penalty for non-payment is equal to 30% of the escaped payment, but there is the institution of "active repentance". Those who comply with the mini-IMU within 15 days will only have to pay a 0,2% surcharge for each day of delay. From 15 to 30 days of delay the fine rises to 3%, while those who are more than one month late will have to pay an extra 3,75% within a year. For a delay of one to three years, the fine amounts to 5% of the tax due and not paid. Once the term for the active repentance has expired, or in the event of a violation already detected by the tax authorities with the start of investigations and inspections, a 30% fine will be triggered.
