IMU down payment omitted: by June 30th the sprint repentance

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For those who have not paid the IMU deposit by 16 June 2020, the path of active repentance which allows the taxpayer to spontaneously regularize his position towards the “local” taxman.

Resorting to repentance means paying the omitted tax as well as interest and reduced sanction pursuant to art. 13 of Legislative Decree no. 472 of 1997. The latter indicates the sanctioning reductions applicable to the full sanction established by art. 13 of Legislative Decree no. 471 of 1997, which is fixed to the extent: 1% for each day of delay if the regularization takes place within 14 days; 15% if the payment is made between the 15th and the 90th following day; 30% after 90 days of delay.

Wide-ranging repentance also for the IMU

As already mentioned in some of our previous articles, following the changes introduced by the fiscal associate to the budget maneuver 2020 (decree-law n.124 of 2019), the legislator has expanded the scope of application of repentance for local taxes. Therefore, to date, in the case of omitted / insufficient payment of the IMU, the following forms of repentance apply:

  • penalty of 0.1% for each day of delay (1/10 of 1%), if regularization occurs within the first 14 days of the ordinary due date (CD. sprint repentance);
  • penalty of 1.5% (1/10 of 15%), if the regularization takes place beyond the 14th day but within the 30th day from the ordinary due date (short repentance);
  • penalty of 1.67% (1/9 of 15%), if regularization takes place beyond the 30th day but within the 90th of the ordinary due date (intermediate repentance);
  • penalty of 3.75% (1/8 of 30%), if the regularization takes place beyond the 90th day but within the deadline for submitting the IMU declaration relating to the tax year 2020 (long repentance);
  • penalty of 4.29% (1/7 of 30%), if regularization takes place within the deadline for submitting the IMU return for the tax year 2021 (very long repentance);
  • penalty of 5% (1/6 of 30%), if the regularization occurs after the deadline for submitting the IMU declaration referring to the tax year 2021;
  • penalty of 6% (1/5 of 30%), if the regularization takes place after the finding of the violation pursuant to art. 24 of the Law of 7 January 1929, n. 4.

Before the changes, only the forms of repentance up to that referred to in point 4 were applied to local taxes.

The sprint repentance

For those who missed the deadline of June 16, therefore, it is better to immediately put in order by resorting, within the first 14 days, i.e. by 30 June 2020, to the so-called sprint repentance so as to minimize the penalty. In this case, in fact, the maximum applicable sanction will be 1.4% where regularization takes place on the last useful day. If, on the other hand, the taxpayer decides to repent, for example, on June 22, the applicable sanction will be 0.6% (i.e. 0.1% x the days of delay). Please note that in case of repentance there are no specific tax codes for the payment of the sanction and interest. These, in fact, will be paid with the same tribute code as the omitted IMU.

Other aspect to consider is that some municipalities may, within the scope of their regulatory autonomy, have granted an extension for the payment of the IMU 2020 advance by virtue of the Covid-19 emergency. Thus, June 16 may not have been the deadline for all taxpayers to pay.



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