IMU Tax - hi, after some advice on IMU

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07/03/2019 - 15:05

IMU Tax - hi, after some advice on IMU tax, we sold our Italian holiday home in early 2016, this week we received 6 demands for underpaid IMU tax for 2014, 15 & 16, we queried it with the local Italian accountant who handled our italitax affairs. They have advised that after checking the Comune has applied a higher IMU rate and we have to pay, there are also additional sanction, interest & postage charges Does anyone here know if this is allowed?I have queried the higer rate with our accountant and the Comune and am awaiting a reply.My understanding on IMU is you request the amount from the Comune and it is based on property tax value, type and use, has anybody else experienced this problem. TIA



IMu is a tax and it is up to you to calculate it and pay it.  The comune can chase you for 5 years from the date of the mispayment - so it is legitimate for them to ask for an underpaid amount from 2014.  The tax is on the owner of the property and not the property itself.   It looks here that your accountant is to blame  as he obviously didnt do the calculations correctly. The IMU rate for the year was published,  not always in time for the first payment, but certainly in time for the second, so it was the accountants job to know what the rate was for that year.  Presumably you paid him for his professional services.   HOwever, it will be a hell of a job to get him to accept responsibility -  

Modicasa, thanksSounds like my understanding of the issue, my accountant simply says the Comune has applied  a higer rate, I have queried this with them, I’ve also asked the Comune why we owe this money. Hopefully I’ll get a helpful reply from the Comune which I can use against  the accountant, I’m annoyed at the tax bill but more so the bloody extortionate late payment charges, I don’t know why the underpayments weren’t requested earlier?thanks again for your input, fingers crossed 

Modicasa, ciaojust heard back from the commune who state-è stato emesso l’avviso di accertamento IMU per gli anni 2014, 2015, 2016 poiché è stata applicata un’aliquota diversa da quella dovuta (8,6 anziché 10,6) e per questo dovreste chiedere al vostro commercialista.How do you think the accountant could use the wrong rate, I don't fully understand who determine the figure to use?grazie

Alan, hithanks, my accountant simply said the Comune had applied a higer IMU rate, no mention of a property revaluation, could be lost in translation I guess. Queried reason with my accountant and the Comune, but it sounds like my accountant has messed up, could just about live with the tax charges, but the penalties really difficult to swallow thanks againSteve

Your commercialista messed up.  The comune would have notified that therir rate was 10.6 and the accountant used the default rate.  Its his fault.   I would suggest to him that you pay the balance due and he pays all the sanctions, late payemnt costs and admin. By the time of the second rate in December the comune would have published the aliquote on their site.  He just didnt check. 

Modicasa, ciaoI was feeling this was where it went wrong and while I not happy having to pay additional IMU the penalties are certainly down to the accountant, I’m sure getting them to pay will be the difficult part. Thanks againSteveD