Tricky little IMU

Penny
12/06/2012 - 06:13

Just in case anyone else has been making the same mistake as me....If your comune has an IMU rate higher than the standard 0.76% (e.g. 0.9% like mine) , when you pay your IMU you must only pay 0.38% to the goverment and the rest to the comune (in my case 0.52%).You must also adjust the amounts you are paying in December to take into account the fact that you will have only paid the minimum in June (ie 0.38% to the comune and 0.38% to the government).Nothing like making it complicated is there??? Now I can see why there are queues out the door in the Farmers Union this morning!

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Comment

Hmm, I'm not utterly convinced by Penny's post (though since I didn't write the software for calcoloimu..)!. For sure the Italian state has declared that the rate first notified remains unmodified, many comuni have (as they are entitled to) upped their rate percentage - in my experience from 0,46% to 0,56% for prima casa, and from 0,76% to 1.06% for second casa or commercial etc. So - whether the state was after 50% of the 0,76% (the seconda casa/terreno/commercial initial rate) or is after 0,38% of everything - I really do not know. And (probably) nor does any native Italian, nor their commercialista! But - it is not your commercialista, nor your patronato, who the tax authorites will be after if your advisers have made an honest mistake in their advice - it is you who will cop it.

Fillide - 50% of 0.76% and 0.38% of everything are the same. It said it in my local paper too. I'll give you an example: Original Total IMU @ 0,76% = €292.73 New Total IMU due for year @ 0.9% = €346.65 1st instalment - €146.36 (ie half of €292.73):

  • €73.18 to Comune (half of €146.36)
  • €73.18 to State (half of €146.36)

2nd instalment - €200.28 (ie remaining €146.36 plus extra 0.14% or €53.92 to bring it to 0.9%):

  • €127.10 to Comune (remaining €73.18 plus extra €53.92)
  • €73.18 to State (remaining €73.18 only)

My mistake was to assume that in the second instalment I would give €100.14 to the Comune and €100.14 to the State. This is wrong. The extra bit goes to the Comune. Hope I've not confused anyone!

In reply to by Penny

Yes indeed, you are correct in that the values entered on the form for whether the money is going to the comune or to the state (and the relevant codes) are as you state. The total sum (which is due for 2012) does come out at the correct value if you use one of the online calculators - but if you use one which doesn't print out the form for you, (and if your comune has altered the rate from earlier in the year), then the issue which you raise is relevant. Hopefully the printouts for IMU which many comune sites make available have got it right!

We must be blessed as when we went to the comune to ask about it, they simply printed out our forms (already filled in) with bill attached, to be paid at the post office. Took all of 2 minutes. Trouble is we have to be in UK the whole of December so we'll soon see how they treat late payers.