sico24 Image
05/14/2012 - 10:31

HII found this site - it's really helpful thanks. I'm looking for a bit of advice please?I bought a house in Tuscany (Arezzo province) in Oct 2009. It was my intention tio investigate residency (to teach English) so stated on the Compravendita that I would apply within the usual 18 months. However due to job changes and personal circumstances (separation) this was not possible. I registered with the Commune Municipio before 18 months, but did not declare residency. So I paid the lower tax on purchase and haven't paid ICI at all yet. The Municipio didn't send me any forms for ICI, but apparently this is usual?Therefore I am due to pay the extra purchase tax (and a fine - I think Euro 500) as well as the missing ICI and IMU. I have an Italian friend in the next village who seems a bit 'laisser-'faire' about it and tells me not to worry, but I want everything straight (to avoid larger fines!) I guess my question is should I go through an accountant to do this (preferably English-speaking) or is it possible to do it myself? If the latter, do I need to go back to the original Notaio to get a new Compravendita?ThanksSimon



You need to to a) go to the Agenzia dell'Entrate and tell them that you havent taken residence within the 18 month limit. or b) do nothing.  If they check you will have to pay the back tax you should have paid at act, plus a sanction of 30%.  If you do nothing, the sanction will rise with interest payments.    If you had told the Agenzia dell?entrate before your 18 months were up, you could have just repaid the tax with no fine.   Your ICI  - as it was your prima casa you didnt have to pay ICI between 2009 and 2012.  However, as you didnt take residency you will be liable as a asecond home.  So, Id say go tothe comune tell them the truth and ask them to work out what you owe.  From this year you will be subject to IMU.   Then on top of all this you will have your rubbish to pay for.  You need to get a copy of your act ofpurchase from the notaio who did the act, and take that to the agenzia.  They will calculate what you owe.  Do this first and then sort out the ICI-.

I originally bought my house in 2006 with residency in mind but it didn't happen.  My estate agent dealt with the additional tax once the 18 months was reached, so that was the easy bit. Rubbish demands then satrted and I paid them at La Poste annually. I had no idea about ICI and, until last November, was in blissful ignorance.  I received 4 demands which I only paid on 1 June.  That left me with 2011 ICI and 2012 IMU to deal with.  I had no demands for either.  I went to the comune with the receipts and explained (as best I could) that I needed to pay last year and the new tax.  Dead easy.  Whilst the assistant wrote out last years demand by hand, the main man entered the address into the computer and printed out a F24 for the first half of this year.  I paid both at La Poste and I am now fully paid up and feeling very virtuous.  Quotes for a commercialista to do this seemed high. They were very laid back about it all and they didn't apply any interest for last year at all.  Hope you have success too. J