From the raging ofepidemiological emergency from Covid-19 on the Italian territory more than a year has passed. Throughout this period there was no shortage of decree-laws that entered into force immediately to try to put a stop to the economic crisis which it was hoped could not concern our peninsula.
We are talking about the myriad of provisions and new regulations introduced first by the government team led by the former premier, as well as current president of the 5 Star Movement, Giuseppe Conte, and then by his successor, Mario Draghi.
Despite the change of pace at Montecitorio, the economic emergency has prompted both executives to launch a series of measures for the purpose di financially support families, workers and businesses, all brought to their knees by the serious effects caused by the pandemic and by the unfortunately inevitable provisions to stem the contagion.
It is not, however, exclusively about bonuses and economic contributions to be provided to citizens in the form of cash, but also of concessions aimed at lightening the burden associated with payments of taxes, duties and debts.
In that state of affairs, it proved to be of help thereintroduction of the excerpt from the tax bills wanted by the former governor of the European Central Bank (ECB), Mario Draghi, through the Tax Peace which will be applied throughout the current year.
Thanks to the latter, in fact, it was offered to Italian citizens residing in the territory of the State the chance of not fulfilling the payment of the pending payments also concerning the car tax, many ed IMU if accrued within a certain time frame.
In the following paragraphs, we will provide a detailed description of the provision for the removal of the tax bills, examining to which citizens the measure is addressed without neglecting the requirements to be respected and the conditions to be met in order to enjoy the mini amnesty on the tax bills.
More in detail, we will deal with all the aspects concerning the payment of car tax debts, fines and the IMU paying special attention to thelatest update of the Revenue Agency which concerns the development of the telematic procedure useful for verifying who actually will have the opportunity to be exempted from payments arrears, without risking any type of administrative sanction.
IMU, car tax and fines: what news from the Draghi government with the balance and excerpt?
With the Sostegni bis Decree (law number 106 of 23 July 2021) they were reformulated the timing to ensure the fulfillment of the 2020 installments concerning the scrapping-ter and the balance and write-off of payments not yet completed.
The executive headed by Prime Minister Mario Draghi, through the recently introduced provision, has extended the possibility of regularizing one’s debt position in several tranches, without resorting to a single payment that everything would have done except to preserve the pockets of the Italians from substantial releases in a period that is not exactly propitious.
More in detail, defaulting taxpayers will have to mark new deadlines on the calendar to arrange for the payment of the arrears.
July 31, 2021 the time to provide for the payment of the installments due on February 28th last year with the scrapping ter, and the March 31, 2020 for the excerpt balance.
Similarly, the dues not paid on May 31, 2020 (scrapping ter) went paid by 30 August 2021, mentre a end of September 2021 it will be the turn of installments due by July 31, 2020, both with the write-off balance and with the scrapping ter.
The October 31, 2021instead, you will have to pay the debts overdue in November 2020 (scrapping ter).
In any case, as required by the legislation in force, payments of all installments due in the current year they will have to be carried out no later than November 30, 2021.
IMU, car tax and fines: how does the removal of folders work?
In article 4, paragraphs 4-9, of the Sostegni Decree there is room for the excerpt of the tax bills. Readers who are not very familiar with taxation will be wondering what it is.
The provision indicated in the Sostegni bis Decree is none other than a measure for the automatic cancellation of citizens’ debts, therefore not honored, for an amaximum total amount of 5,000 euros, inclusive of the fee capital and accrued interest for reasons attributable to delay in registering for the role and any penalties, in the time span extending from 1st January 2020 until 31st December 2010.
Conversely, it excerpt of the tax bills consists of a reduction of the amounts due to the tax authorities, for taxpayers in serious and proven economic difficulty.
More specifically, it refers to unpaid payments for a total debt accrued as of March 23, 2021, the day of effective entry into force of the DL Sostegni.
The balance and excerpt of the folders concerns one multiplicity of debts. Not just those connected to the failure to pay the IMU installments, but also of unpaid tranches of car tax there are many for which it was decided to also resort to scrapping.
Those interested in the topic are advised to watch an interesting YouTube video by Fisco Focus. a well-made video guide that allows you to understand what the excerpt of the 2021 tax bills consists of and how it works.
IMU, car tax: the Inland Revenue opens the excerpt control procedure
As previously mentioned, the Sostegni Decree reserved aimportant news for taxpayers through the 2021 Tax Peace.
This is not a trivial matter. The opportunity to obtain the scrapping ter and lo excerpt of the bills for a total amount not exceeding 5,000 euros refer to the time horizon that goes from January 1, 2000 to the end of 2010, therefore a decade, will make families breathe a sigh of relief as they constantly feel the weight of huge debts on their shoulders.
To simplify things is also the fully automatic procedure for canceling tax bills. It is no coincidence that taxpayers will not have to do anything.
Nonetheless, the Revenue Agency – Collection recently opened the procedure to allow taxpayers to check their debt position and independently verify compliance with requirements that allow the balance and excerpt of the tax bills.
Thanks to the fully digitized procedure taxpayers will be able to view their payment plan connected to the scrapping ter and the balance and excerpt so as to be able to check and ascertain for one’s debts the existence of the necessary conditions to be able to benefit from the cancellation of the tax bills.
In other words, the online service made available by the Revenue Agency represents an instrument of transparency in the hands of taxpayers who will thus be able to ascertain their debt position towards the tax authorities and realize whether for some debts you can take advantage of the excerpt.
Accessing the online verification procedure is quite simple. Just enter in the online form on the official website of the Revenue Agency, accessible from WHO, i data requested by the online compilation form.
Specifically, taxpayers must have the fiscal Code, your own mail, in addition to communication number received from the Revenue Agencyand – Collection, not forgetting the date of the same.
Once all the documents useful for completing the online form have been collected, simply visit the official website of the Authority e access the area dedicated to the excerpt by inserting in the search field the words “Check the debt write-off in your facilitated definition”.
Car tax and IMU: who is responsible for the cancellation
It is established that thanks to the conversion of the Sostegni bis Decree into law, Italians will be able to obtain the automatic cancellation of debts for unpaid portions of car tax, fines and IMU, it is imperative to understand what conditions they must be respected to enjoy the benefit.
The excerpt from the folders has a wide scope, but is of exclusive interest a small circle of taxpayers, namely those with taxable income 2019 not exceeding 30,000 euros. A limitation that applies to natural and non-natural persons.
At this point of the article it is necessary to make a premise: the check on the possibility of being able to be admitted to the automatic write-off of debts for the pending payments falling within the Fiscal Peace will be applied only if you are up to date with the payment of the installments due in 2019.
However, there is no explicit exclusion from the automatic cancellation of debts for those who have not met the deadlines of the excerpt balance and the scrapping ter in the year 2019.
About that, the MISE decree is expected to give a clearer definition of the debts admitted to the procedure.
Stop also for IMU and TASI with the balance and excerpt
The debts relating to the car tax are not the only ones to be canceled thanks to the balance and the excerpt of the tax collectors. The conversion of the Sostegni bis Decree into law led to the automatic elimination of the debts relating to the TASI and the IMU, thus facilitating the economic position of many Italian families.
The Single Municipal Tax (IMU), introduced by means of the Save Italy maneuver during the Monti legislature in 2011, it takes the form of the payment of one municipal tax due for the simple possession of real estate.
In detail, they are required to pay the tax i owners of real estate, from agricultural land and the building areas. On the other hand, the payment of the IMU is not required for properties falling within the definition of “Main residence”.
The Tasi, whose debts can be canceled by balance and write-off, was definitively eliminated at the end of 2019. It was a tax introduced for the use of a series of municipal services relating to lighting and urban decoration.
Journalistic collaborator, born in 1985.
I have a master’s degree in Applied Economics from theUniversity of Calabria. At the end of the university course, I deepened the skills acquired in the field Finance and Statistics at some commercial firms. Currently, I collaborate with various online newspapers for which I write, with flexibility, on topics ranging from economics to politics, from the world of education to that of public administration. Passions? Writing in the first place, graphics in secundis!