Taxpayers who do not reside in the territory of the state must pay the imposta municipale propria tax (IMU), calculated according to the general guidelines outlined in the Circular n. 3/DF of 18 May 2012.
As for the payment method, taxpayers should refer to what has been set down in paragraph 10 of said Circular.
Should it not be possible to utilise the F24 tax form for payments abroad, the following applies:
- for the quota due to the Municipality, taxpayers should contact the municipal administration to which the tax is due to obtain payment instructions and the IBAN code of the account where the sum should be credited;
- for the quota due to the state, taxpayers should credit the sum directly to the Bank of Italy (code BIC BITAITRRENT), utilising the following IBAN IT02G0100003245348006108000.
A copy of both operations should successively be sent to the Municipality for successive controls.
The reason for payment must include the following:
· fiscal code or VAT registration number or, if not available, the fiscal identification number issued by the foreign state of residence if applicable;
· the abbreviation "IMU"; the name of the municipality where the property is located; and the related tax code as indicated in the resolution of Agenzia delle entrate n. 35/E of 12 April 2012;
· year of reference;
· Indication of whether it is an Acconto ("down payment") or a Saldo ("balance") in case it is a payment in two instalments. As for the principal place of residence, should taxpayers opt for a three-instalment payment, please indicate if it is a "First Instalment", a "Second Instalment") or "Balance".