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CGIA MESTRE » Norme e Fisco » IMU 2013: pagamento in ritardo? Sanzioni e ravvedimento operoso

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IMU 2013: pagamento in ritardo? Sanzioni e ravvedimento operoso

Il 17 giugno 2013 era l’ultimo giorno utile per il versamento dell’Imu. Per i contribuenti, titolari di immobili, che fossero riusciti a pagare in tempo la prima rata dell’Imposta Unica Municipale del 2013 possono fruire del ravvedimento operoso entro il 1.07.2013, pagando una piccola sanzione, ma come per tutte le cose, più si aspetta e più si paga.

 

La misura degli interessi di mora è, in questo caso, ridotta allo 0,2% per ogni giorno di ritardo. Nel calcolo di quanto dovuto è necessario considerare anche gli interessi dovuti nella misura del 2,5% annuo. Se il versamento viene effettuato dopo 15 giorni, ma entro un mese dalla scadenza, la sanzione è pari al 3% e ad essa vanno aggiunti gli interessi del 2,5%.

 

Per coloro, invece, che effettuano il ravvedimento operoso dopo un mese, ma entro un anno dalla scadenza, la sanzione sale al 3,75% con interessi sempre del 2,5%. Il pagamento in ritardo va effettuato con Modello F24, barrando la casella Ravv (ravvedimento operoso).

 

Il decreto che fissa i termini per ottenere il rimborso degli oneri per le maggiori anticipazioni di cassa richieste dai Comuni a seguito della sospensione dell’Imu è stato pubblicato in Gazzetta Ufficiale. Il provvedimento contiene anche il modello che da presentare entro il 15.10.2013.

 

 

 

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