La deadline of 16 December it's over... And now? No fear: the second installment of Imu and Tasi 2016 it can be paid late without incurring too heavy penalties. Just make the payment as soon as possible using the so-called "active repentance".
Through this practice, the taxpayer reports his irregular position to the tax authorities, thus obtaining a discount on the penalties. It is undoubtedly the most convenient route, because if you wait to be found by the Revenue Agency, you lose the right to industrious repentance and are forced to pay fines up to 10 times higher.
Furthermore, in 2016 the reform of the sanction system came into force (Legislative Decree 158/2015), which provides for lighter penalties for late payment not only of Imu and Tasi, but also of Tari, Irpef, Ires, Irap and VAT. But let's get to the numbers.
Anyone who has not paid the second installment of the Tasi or Imu by 16 December and takes advantage of the industrious repentance will receive a fine equal to the 0,1% of the unpaid tax for each day of delay, provided that the payment arrives within 14 days of the deadline (therefore by 30 December).
On the other hand, those who comply with a delay of between 15 and 30 days (therefore between 31 December and 15 January 2017) receives a fixed fine equal to1,5%, which rises to1,67% for delays from 31 to 90 days (16 January – 16 March).
Finally, a fine is applied 3,75% if payment is made between March 17th and the deadline for submitting the tax return relating to the year in which the violation was committed, therefore by June 30 2017. After this date, therefore, it will no longer be possible to make use of the active repentance for the Imu and for the Tasi not paid in 2016.
In any case, the Municipality of residence is free to autonomously establish other methods of active repentance.
