It may happen that although the tenant does not pay, he is correct in paying the rental taxes. This is because, for example, the taxes were paid before the arrears could be ascertained. Think of the hypothesis of arrears that is accruing when the terms for the tax return are about to expire. In short, it often happens that you pay rental taxes even if the tenant has not paid the rent. So, one wonders if those taxes can somehow be recovered. Here is the answer on how to recover the taxes already paid on rents not received due to the arrears of tenants.
How to recover the taxes already paid
Well, in these cases the owner can recover the taxes already paid having the right to a corresponding tax credit for them. Certainly, he will not get back the money already paid. However, he will be able to offset other debts to the Administration and it is as if he had his money back. In particular, he will have to go to the section of the F24 form and offset the tax credit with subsequent taxes to be paid. If, then, there are surplus sums, he can ask for a refund.
Exemption or reduction for unpaid rents
A particular case arises for the IMU. In the hypothesis, it would be due regardless of the payment of the rent. This is because it is a property tax that is independent of the fruits obtained from it. However, recently some tax courts have adopted a favorable position for owners. In fact, they have established that the IMU is not due in cases of non-release of the property after the validation of eviction. Ultimately, we gave an answer on how to recover the taxes already paid on rents not received due to tenants’ arrears. We also turned on a light bulb on the IMU payment in the same hypothesis. In the different case of free loan, however, you can get an IMU discount of 50%.