The date is set for just under a month. IMU Balance Payment Deadline: On 16 December 2024, taxpayers must visit the cash register. By June 17, the single municipal tax must be paid in advance to those directly involved.
If on the one hand it is important to remember the deadlines within which the IMU must be paid, on the other hand it is fair to point out that, in certain circumstances, taxpayers have the possibility to apply. Refund of IMU paid. These are very special cases, which may occur, for example, following IMU calculation errors or when legislation is amended retrospectively.
Whatever the reason for requesting an IMU refund, the procedures for obtaining a refund are always the same. So let us try to understand how to recover IMU overpayment or due amount.
Imu, subjects necessary to pay
Before delving into the ways to get it IMU refund.it is better to remember who needs to pay. To summarize as much as possible, the single municipal tax must be paid:
- property owners;
- Those who have a real right, use, occupancy, emphatiuse or surface right over the property;
- A parent who becomes responsible for the family home after a provision issued by a judge;
- In the case of concessions of state-owned areas, by concessionaires;
- In case the properties are leased by tenants. Amu is also due when the building is constructed or under construction.
The articles we have listed so far have to be paid to the IMU as they are in possession of:
- Agricultural land;
- Prepared;
- Building areas.
It is important to point out that tax is not payable on board by all taxpayers who meet the requirements listed above: there are some cases of exemption. The most extensive is related to this.Main residence For which, apart from luxury properties, nothing is owed.
Refund of additional tax
You may find yourself in this situation Paying additional IMU. A taxpayer, who finds himself in this situation, has the possibility to request a refund of the excess amounts paid.
The legislation provides that refunds are due if excess or unnecessary amounts have been paid. But it is important to proceed with the specified time: funds are paid only if The application is due within five years of payment. or from the moment the right to receive a refund was recognized by the taxpayer.
Illegal possession of properties
Definitely one of those cases in which asking and getting is possible. Refund of amounts paid under IMU This is when properties are illegally occupied. Legislation has recently dealt with this case, introducing the possibility of a reinstatement application.
gave Budget Law 2022 – It is worth remembering – it has provided exemption from payment of IMU for persons who Unused or unavailable features: Relief begins in 2023. To receive the exemption, however, it must be submitted Complaint of illegal possession.
through one Sentencing on April 18, 2024the Constitutional Court affirmed the right to obtain a refund of the IMU already paid in the event that the properties were obviously illegally occupied. This rule has retrospective effect and hence applies to previous years also.
How should those directly involved in this matter proceed? They have to be presented very simply. Refund request Within five years of payment of tax. The refund can be claimed for years starting from 2019.
When tax is not due.
A taxpayer can Error in calculation of IMU payable. And after paying you realize that you have paid more than expected.
A very precise and detailed procedure must be followed to get a refund of the overpaid amount, the first step of which is this. Error is to be confirmed.. It is important to check the documents related to the payment, from which any problems related to the payment of additional amount can be seen.
After the error is actually discovered, the taxpayer has the opportunity to submit a request to the municipality in which the property is located. The procedure to follow is very simple: the taxpayer has to fill A specific shape which is provided by the municipality. Alternatively you can write your own application. Free letter. The following data must be provided in the application:
- Full data of the taxpayer requesting the refund: name, surname, address and tax code;
- the years for which you are requesting compensation;
- the amount that must be paid;
- The amount that was paid in error.
- payment receipts;
- The difference is claimed as a refund.
- Reason for refund request;
- The method by which to request a refund.
How long does it take for IMU refunds to arrive?
Municipalities, like taxpayers, need to comply A series of deadlines In managing IMU’s payment methods.
Within a maximum period of 180 days from the submission of the reimbursement application, the municipality must respond to the applicant. The counting of days starts from the approval of the application. In case the municipality does not respond, there is a possibility to send a reminder to the taxpayer.
The municipal administration, after reading the application, is likely to request further information or documents from the taxpayer. After all relevant examinations are completed, the municipality will proceed with the refund of the IMU due, through the payment method chosen by the taxpayer.
