Like every year, the “financial season” has arrived. This year there are no deferrals that have been accompanied by the difficulties of the epidemic: therefore, the first advance of personal income tax and pension contributions must be paid, especially for those with a value-added tax number. The first appointment, certainly stressful, is the one with IMU. By June 16, approximately by next Thursday, the first deposit is paid on real estate other than the first house, if that house is not luxury. In all other cases – for a second home, for a first luxury house, for a store – you have to go to the cashier to pay more or less than half of the annual total. In this case, the “route” of installments not provided for in this tax cannot be followed.
However, there is still the possibility of paying late and making the so-called “labor repentance”. In the case of emos for example, there is a 0.2% penalty for each day until the 15th day, then 3% for the first month, then 3.75% for each day. From the IMU, according to UIL estimates, 19.6 billion euros will go to the coffers of local and state authorities (which the IMU goes to warehouses). In 2021, IMU earned municipalities 17.772 billion, an increase of 824 million euros, equivalent to +4.9% compared to 2020. Due to the closures imposed by Covid, real estate will not pay IMU this year either. D/3 i.e. intended for cinema shows, theaters and concert halls. Whereas from this year, the spouse who lives in the family home belonging to the other spouse will also have to pay Imu on the first home, even if the two homes are in different municipalities.
So-called luxury homes (A / 1), villas (A / 8), castles or historical mansions (A / 9) always pay imu even if the first homes will get a discount of 200 euros. Also on June 16, VAT payers must pay the fourth installment of VAT related to 2021 resulting from the annual return, without applying the increase on the basis of the corresponding interest. Whereas monthly VAT payers must pay the tax due for the month of May. According to Mef data, in 2021 tax revenue from VAT amounted to 147.981 billion euros. By June 30, personal income tax and Social Security contributions had been paid. It’s clearly an appointment that isn’t about paying employees, especially if they’re prepackaged. This designation mainly relates to VAT numbers, those who own second homes, those who receive rents, or those who may be taking alimony in exchange for a separation or divorce. In this case the mechanisms of resilience are many. The first is really convenient: for those who pay a month late add only 0.4%. Practically speaking, if he owes €1,000, he will have to add only €4.
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