(Finance) – Only for 2023, in derogation of current legislation, the regulatory resolutions and approval of IMU rates and tariffs they are timely if inserted in the fiscal federalism portal by 30 November 2023. This is what one of the rapporteurs’ amendments to the maneuver provides for. Consequently, the deadline for the publication of the resolutions, for the purposes of acquiring their effectiveness, is set at 15 January 2024.
The rule, which therefore postpones the deadlines of 14 and 28 October, has an impact on citizens, who are required to pay the second installment of the IMU by 18 December. If the new rates result in a positive difference, taxpayers will again be called to pay by 29 February 2024 (without penalties and interest). In the case of a negative difference, the refund is instead “due according to the ordinary rules”.