IMU 2024, what happens if you pay late


Emma Potter

IMU 2024, deadlines

As we said, the deadlines to remember for the IMU 2024 are the following:

  • Monday 17 June 2024 (usually June 16th, but in 2024 it falls on a Sunday): payment of single installment or payment of the deposit – you pay based on the rate and deduction for the twelve months of the previous year. For 2024, the advance payment is equal to half of the amount paid as IMU in 2023;
  • Monday 16 December: payment of IMU balance – on the basis of the municipal resolutions published on the MEF website by 28 October of each tax year. In case of failure to publish within the deadlines, the rates/deductions adopted for the previous year will apply.

Whether it is the deposit or the single instalment, payment must be made by 17 June (via form F24, postal payment slip, or PagoPA), you cannot pay the single installment in December because we went beyond the June deadline. So what should you do if you forget or if there was a last minute setback?

IMU payment after the June deadline

Going beyond the June deadline means taking into account the payment of a fine. The amount of this penalty is determined by the delay in paying the tax.

For pay the IMU late you can in fact resort to active repentance, the institution that allows taxpayers or late payers to immediately and spontaneously adjust unpaid taxes or those paid with incorrect amounts. There are different degrees of repentancewhich are distinguished based on the timeliness with which the taxpayer, after having noticed the omission or error, takes action by paying the forgotten tax.

IMU sanctions delayed

For non-payment of IMU, if ascertained following checks by local authorities, action must be taken full payment of the tax due and payment of the ordinary penaltywhich amounts to 30% of the amount due at origin.

For those who “repent” by the 14th day following the missed deadline, the fine amounts to 0.1% daily, so for example, if you proceeded to remedy your position within 10 days of the due date, you would have to pay the total tax plus a penalty equal to 1% of the amount due. This is the so-called “sprint repentance“.

If the payment occurs instead after 14 days following the expirythe percentages are as follows:

  • for regularizations carried out between the 15th and 30th day: 1.5%;
  • for regularizations carried out between the 31st and 90th day: 1.67%;
  • for regularizations carried out within one year of the deadline: 3.75%;
  • for regularizations carried out within two years of the deadline: 4.29%;
  • for regularizations carried out more than two years after the deadline, but before the infringement is notified: 5.00%.

How to pay IMU late

We have seen how to pay the IMU normally, but what if we are paying late? After having calculated the amount actually to be paid, the payment must be made using the IMU payment form (F24 or IMU postal slip), by filling out the “Imu and other local taxes”.

The. must be indicated Municipality Codeit must be the box relating to active repentance is ticked (“Rev.”) and goes indicated whether it is the deposit or the balance. Furthermore, the tax code of the property must also be indicated among those available (for example 3912 for main residence and related appurtenances, 3913 for rural buildings for instrumental use, 3914 for land, and so on).

Once the payment is made it is important keep the receiptbut it is not necessary to make any communication to the Municipality.