Today begins the last week of frenetic calculations between the Caf offices and the accountants' studios. Millions of Italians are grappling with the difficult calculation of Imu balancewhich must be paid by Monday next, December 17th. The last installment includes the adjustment on the June down payment and on the second September tranche, for the few who have chosen the three-payment route.
This means that, in order to understand the total amount to be paid, you will need to start all over again. Basically, it will be necessary to calculate the bill with the new rates (those established by the Municipalities) both on the deposit (paid with the standard rates) and on the balance, to then subtract the sum already paid six months ago from the total.
The total revenue should reach 23 billion euros, almost double the income insured by the old ICI. Particularly penalized are the properties that house shops and workshops, which – according to a study by Confesercenti – will be affected by a levy of 1,8 billion, or 1.050 million more than ICI.
In general, the Imu on structures intended for entrepreneurial activity will be equal to 2,4 times that of the ICI (+ 140%). The increase will be largely discharged (over 2/3) on SMEs. But in addition to the calculations, more practical aspects also become decisive at this point. How and where is the Imu paid? Here is a simple guide to F24 and the various payment methods.
WHERE TO PAY THE IMU
Once compiled the paper F24 form you can complete the procedure at the counter of any collection agent (Equitalia, post office or affiliated banks). Only to pay the balance of the last installment can you also pay with an ad hoc postal order.
If, on the other hand, you prefer to stay at home and you have a computer and an internet connection at your disposal, other possibilities open up before you (for VAT holders, online payment is mandatory):
- Equitalia. It is also possible to pay electronically through Entratel or Fisconline (registration is required). Then there is the alternative online service F24Web.
- Post offices. Only BancoPostaOnline and BancoPosta Click customers can pay online by debiting their account. If you are registered on the Post Office website, you can pay online by credit card. However, Poste Italiane makes available to everyone the online compilation service of the F24 form, which must be printed in triplicate before going to the counter.
- Affiliated banks. Online payment is available through the home banking service of the institution where you have the current account.
TERMS OF PAYMENT
The choice is quite large. Here are the various possibilities:
- Bulletin ad hoc postal current account
- Cash
- Checks bank, postal, circular or stamped postal services
- Pagobancomat Letter
- Postamat and Postepay cards (in post offices)
- Postal Orders
