Institution of voluntary settlement (introduced by article 13 of Legislative Decree 472/97) allows violations of tax law to be settled spontaneously, taking advantage of a reduced penalty, pursuant to Ministerial Decree No. 54/2005.
It can be used by businesses already registered in the Business Register who have not paid the Annual Rights within the terms set by law; the only condition for its application is that the violation must not have been notified and that no access, inspections, verifications or other control activities have commenced for which the authors, or those jointly liable, have been formally notified.
Payment can be made using payment form F24, which can be used in electronic form, also setting the amount to pay off against credits from other taxes or contributions; as well as containing details of the business, the F24 form heading must indicate the tax code and not the VAT registration number, if this is different.
For the voluntary settlement to be completed, it is necessary that the reduced fine be paid within one year of expiry of the term. This must take place at the same time as payment of the tax or of the difference, if due, as well as payment of any interest due, calculated at the legal rate and matured daily (art. 13, paragraph 3, Legislative Decree No. 472/97).
For businesses already registered in the Business Register, the term for calculation of the year within which it is possible to make use of voluntary settlement runs from the expiry date foreseen for payment of the first income tax downpayment (art. 37, Decree Law No. 223/2006 converted into Law No. 248/2006).
In the section IMU AND OTHER LOCAL TAXES of the F24 payment model, you must indicate:
| FROM | TO | RATES | REGULATION |
|---|---|---|---|
| 21/04/1942 | 15/12/1990 | 5,00% | Art. 1284 Italian Civil Code |
| 16/12/1990 | 31/12/1996 | 10,00% | Law 353/90 and Law 408/90 |
| 01/01/1997 | 31/12/1998 | 5,00% | Law 662/96 |
| 01/01/1999 | 31/12/2000 | 2,50% | Treasury Decree 10/12/1998 |
| 01/01/2001 | 31/12/2001 | 3,50% | Treasury Decree 11/12/2000 |
| 01/01/2002 | 31/12/2003 | 3,00% | Economy and Finance Decree 11/12/2001 |
| 01/01/2004 | 31/12/2007 | 2,50% | Economy and Finance Decree 01/12/2003 |
| 01/01/2008 | 31/12/2009 | 3,00% | Economy and Finance Decree 12/12/2007 |
| 01/01/2010 | 31/12/2010 | 1,00% | Economy and Finance Decree 04/12/2009 |
| 01/01/2011 | 31/12/2011 | 1,50% | Economy and Finance Decree 07/12/2010 |
| 01/01/2012 | 31/12/2013 | 2,50% | Economy and Finance Decree 12/12/2011 |
| 01/01/2014 | 31/12/2014 | 1,00% | Economy and Finance Decree 12/12/2013 |
| 01/01/2015 | 31/12/2015 | 0,50% | Economy and Finance Decree 11/12/2014 |
| 01/01/2016 | 31/12/2016 | 0,20% | Economy and Finance Decree 11/12/2015 |
| 01/01/2017 | 31/12/2017 | 0,10% | Economy and Finance Decree 07/12/2016 |
| 01/01/2018 | 31/12/2018 | 0,30% | Economy and Finance Decree 13/12/2017 |
| 01/01/2019 | 31/12/2019 | 0,80% | Economy and Finance Decree 12/12/2018 |
| 01/01/2020 | 31/12/2020 | 0,05% | Economy and Finance Decree 12/12/2019 |
| 01/01/2021 | 31/12/2021 | 0,01% | Economy and Finance Decree 11/12/2020 |
| 01/01/2022 | 31/12/2022 | 1,25% | Economy and Finance Decree 11/12/2021 |
| 01/01/2023 | 31/12/2023 | 5,00% | Economy and Finance Decree 13/12/2022 |
| 01/01/2024 | --- | 2,50% | Economy and Finance Decree 29/11/2023 |