Stop scissor sanctions, repentance even after checks and new deadlines. All the news for owners and taxpayers
End of scissor sanctions, modification of deadlines, possibility of complying spontaneously. Some rules of the game will change for Imu and Tari from 1 January 2027. What do homeowners and taxpayers need to know?
Imu and Tari: the new sanctions for omitted and unfaithful declarations
The most important news concerns sanctions. Until today, those who did not submit the IMU declaration risked a fine ranging from 100% to 200% of the tax due, while for the unfaithful declaration the sanction ranged between 50% and 100%. With the new rules these margins disappear: for the omitted declaration the sanction will be set at 100% of the unpaid tax, while for the unfaithful one it will drop to 40%, with a minimum amount of 50 euros. The same rules also apply to Tari, tourist tax and tourist contribution. The penalty for the special tax on landfill disposal is also revised downwards, the 200-400% range gives way to two fixed percentages, while the fixed fine will fluctuate between 100 and 500 euros. Attention: the new measures are not retroactive and will only concern violations committed starting from January 1, 2027, while for previous facts the sanctions in force today will remain valid, even if more severe.
Industrious repentance: it can also be regularized after an inspection
Also change the active repentancethe tool with which those who have made mistakes can spontaneously put themselves right. Until today, if the Municipality notified a report of findings, the door to repentance was definitively closed. From 2027 this will no longer happen: the local tax rules align with those already in force for taxes managed by the Revenue Agency. The taxpayer will be able to remedy his position even after the start of accesses, inspections and checks, and even after the violation has been formally contested. Only two events will definitively close this possibility: the notification of the assessment notice or the collection act. A practical novelty then concerns the so-called fractional repentance: those who have missed a payment will be able to remedy it a little at a time, in several tranches, obtaining a discount on the fine in proportion to how much they pay each time, without the obligation to pay everything in a single solution.
Imu declaration online only and new terms for the TARI
Then come changes on the compliance front. Anyone who must submit the IMU declaration will have to do so exclusively online: telematic transmission becomes the only allowed channel, and the operating instructions will arrive with an implementing decree from the Ministry of Economy. However, the deadline does not changeset at 30 June of the year following the year in which possession of the property begins or changes occur: as already today, the declaration remains valid for subsequent years as long as the data does not change. The reform also affects particular cases in which the declaration is mandatory, for example for properties loaned to parents or children, for those of undivided ownership building cooperatives and for goods buildings of construction companies. However, the situation is different for Tari, where the times are significantly shorter: anyone who begins to occupy or hold a property, or undergoes a change, will no longer have until June 30th of the following year to declare it, but only 90 days from that moment.
Good-natured notices and land registry checks: what the decree provides
Before arriving at a real assessment, the Municipality will be able to notify the taxpayer with a preventive communicationgiving him 60 days to clarify his position or submit documents. If an error emerges, it will still be possible to resort to active repentance, as long as the executive assessment has not already arrived. Another aspect also changes: if the cadastral income adjusted by the Revenue Agency ends up under judgment, the Municipality will have until 31 December of the fifth year after the final sentence to recover the additional IMU due.
