Owners of buildings, building or agricultural land in the State by way of ownership, usufruct, use, right of residence, or surface lease, or as tenants in lease agreements must provide for the payment ICI on the balance of 2007 or the entire tax due for that year if the city council so provide, within the next 17.12.
It is recalled that the tax can be paid using the mod. F24 and you can compensate for the ICI with any credits available.
As is known, in general, the ICI is paid in two installments (deposit and balance), and in particular:
1st installment 50% of tax due CALCULATED ON THE BASIS OF RATES AND THE DEDUCTION OF 2006 BY 06.18.2007 (6.16 was the Saturday)
2 ^
RATE BALANCE OF TAX DUE FOR 2007 CALCULATED IN ACCORDANCE WITH THE RATES AND DEDUCTIONS RESOLVED TO 2007 (ON THE POSSIBLE COMPENSATION RATE) BY 17/12/2007 (I was 16:12 Sunday)
However, it should be borne in mind that:
- the taxpayer could pay the tax in a lump sum, by 18.6. 2007, using the tax rates and reductions in force for 2007;
- the City, under the regulatory powers provided for in Articles. 52 and 59, Legislative Decree no. 446/97, afford to pay the entire amount due in a lump sum no later than 17.12.2007 without application of interest.
The ability to pay the ICI in a lump sum in December is also known to people who are resident abroad, with application of interest of 3%
determination of the tax base varies depending on the type of property, as highlighted below:
buildings: revalued cadastral income x
100 140 if category B if class A, class C if
50 A/10 34
if category C / 1
50 if category D pension
agricultural land: revalued cadastral income x 75
areas buildings: in the common trade market value 1 .1.2007
REVIEW OF AGRICULTURAL SURVEY for land
Decree Law No. 262/2006 of the Territory has given the Agency the task of updating the estimators for land farming. By Press release 2.4.2007 the Land Agency announced the completion of the updated list of the municipalities affected by it.
With reference to the effect of the changes, the Circular of the Ministry of Economy and Finance of 05.06.2007 No 1/DPF clarified that for ICI, the new rents take effect from 1 .1.2007 and should be considered for the purposes of calculating the tax due for 2007 under consideration, without prejudice to the filing for self-defense or bring this action in cases where new revenues are considered inappropriate.
RULES FOR PAYMENT The payment must be made using ICI:
out a bulletin w / c / p ;
or
mod. F24, bearing in mind that, even for paying ICI persons registered for VAT should use the electronic channel .
With reference to the amount payable, please note that, as required by paragraph 166 of the Budget 2007 and confirmed by the MEF Note 16.3.2007, n. 5707, revenue from the levy of ICI is rounded to the nearest euro, regardless of ways in which you chose to pay the tax (to bulletin c / c / po mod. F24).
PAYMENT WITH THE BULLETIN C / C / P
The report is used to make payments:
- responsible for the Licensee in relation to the location of the City, with direct payment or through postal account ;
- for the City that:
- itself ensure the collection of ICI, art. 59, comma 1, lett. n), Legislative Decree no. 446/97;
- uses the services for the postal account.
In particular, in 7 "Deduction of the primary residence" should be reported in the aggregate amount of deductions due, limited to the amount calculated for the purposes of determining the amounts due.
Please note that this deduction can be recognized by the city, with a special resolution, as well as the real estate unit used by the owner as a principal residence and its outbuildings, including the real estate unit:
- given free to in a straight line or collateral relatives, who use it as a primary residence;
- leased, if the handler uses it as a principal residence.
PAYMENT BY THE MOD. F24
If the transfer is made using the mod. F24, I fill out "Section ICI and other local taxes."
PURCHASE OR SALE OF THE PROPERTY IN 2007
In the event that the property was purchased or sold during the year the taxpayer, according to art. 10, Legislative Decree no. 504/92, the tax must provide information to the months of ownership, taking into account that the month in which possession has lasted for at least 15 days is counted in full.
DEATH OF THE OWNER OF THE PROPERTY IN 2007
In the event that the property owner is deceased in 2007, ICI is the consequence:
- the deceased until the date of death;
- heirs of the date of death until 31.12.2007 ;
however, with the rule of 'possession continued for at least 15 days. "
To qualify for the benefits (deductions and tax rate for primary residence) you must verify that the heir of the property falls into the sequence meets the requirements to be able to benefit.
Excel file for calculating the ICI
Further details and application forms on the website of the City of Nembro www.nembro.net
