Fixed penalties for omitted IMU form with the payment of the taxes
In situations of purchase or sale of property,the obligation to submit the IMU and TASI formi is triggered. This formi is a communication to the tax authorities that in the previous year the taxpayer took possession or sold a real estate unit. It has to be submitted by 31 December of the year following the one in which the situation changed.
In case it was omitted, the 2020 Budget Law (Law 160/2019), which regulates the new IMU, provides in paragraph 775 a penalty from 100% to 200% applied on the unpaid tax, with a minimum of 50 Euro.
These penalties would be applied differently in the event of the payment of the taxes, since the application of the penalties may take place in a fixed and not-proportional measure, even if the form was omitted, but the tax was paid.
It is relevant to consider a recent sentence of the Court of Cassation, sentence n.16056, which establishes that in the event of an omitted ICI form but followed by the payment of the taxes, take place the fixed penalties and not the proportional penalties.
Even if it refers to ICI, can also be considered in case of omitted IMU form.
Furthermore, this would not conflit with the provisons of Article 13 of Legeslative Decree 471/97, as the taxpayer can proceed with the late payment, as there is no time limit.
In fact, with the conversion into Law of the Fiscal Decree 2020 (DL 124/2019), the possibility to pay without time limit was extended to local taxes.
In case of omitted IMU form, it is appropriate to pay the taxes, as the benefit will consist in the receipt of an act of contestation related fixed and not-proportional penalties