It was the Ministry of Finance, through Resolution No. 5 of June 11, 2021, that provided important clarifications about the requirements necessary to take advantage of the discount emo for foreign retirees. The Budget Code provides for a 50% reduction and an additional incentive for Tari, that is, a two-thirds reduction in tax. What is absolutely necessary is that you are a resident of an insurance country other than Italy. This means that the country of residence and the state that pays social security benefits must coincide.
Mef explains that it should be one pension payable under the international compilation system, by accumulating insurance periods payable in Italy with those payable in other non-European countries that have provided for bilateral social security agreements with Italy and EU countries, see (Norway, Liechtenstein, Iceland), the United Kingdom and Switzerland. The Republic of Korea does not provide for the international compilation of pensions for periods of insurance; Therefore, the facilities envisaged in the 2021 exercise are not viable.
The deadlines for imo reimbursement to foreign retirees are as follows: The first batch Within 16 right (yesterday, ed.) and balance no later than December 16th. But how to pay the first installment of IMU? This can be done using Form F24, with a mailing flyer compatible with Form F24; Through PagoPA, a platform that connects citizens, public administrations and payment service providers to allow tax payments.
The taxpayer You can also pay directly from your smartphone using a QR code: online; in the bank; in the mail; In the office of the revenue collection agency; With ATMs for tobacco sellers in betting shops. To receive the discount, foreign retirees must be owners of non-domestic property and not be entrusted on loan for use. The category of “pension payable under an international agreement with Italy” includes both pensions under the European system and pensions under a bilateral agreement.