By December 16 must be paid in the second installment for all ' ICI (municipal property tax) 2010.
prerequisite for the implementation of the ICI is the possession of buildings, building, agricultural land, sites in the State.
payment are required those who own the property outright, usufruct, use, housing, lease, surface. ICI also taxable finance lease the lessee and the dealer in case of concessions on public lands.
The ICI is payable for each calendar year in proportion to the months of ownership, the payment is which consists of two solutions:
- June 16 is expected to advance installment
- between 1 and 16 December will instead be paid the balance, with any balance on the first installment paid.
The taxpayer is still entitled to give rise to the payment of the ICI due in a lump sum, paying the full amount of municipal taxes by the deadline for the advance payment (June 16).
payments due to the ICI municipalities that do not have decided to manage its collection the del tributo possono essere effettuati presso un qualsiasi ufficio postale , presso lo sportello dell’ agente della riscossione nella cui circoscrizione è compreso il Comune, ovvero presso le banche convenzionate col suddetto agente della riscossione. In tali ipotesi, il versamento deve essere effettuato avvalendosi di un bollettino di c/c postale conforme al modello ministeriale approvato con DM 25 marzo 2009, opportunamente intestato all’agente della riscossione. Il versamento può essere operato anche tramite il servizio telematico gestito da Poste Italiane S.p.A. o tramite il modello F24 .
If the municipalities have resolved to manage its the levying the tax, payments can be made alternatively directly to the municipal coffers , on postal account or at any branch of the City the municipal treasurer, in accordance with the provisions of Regulation comunaledell'imposta at any post office, using the special bulletins of c / c, or via the F24 .
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