This process started with some delays, but the timetable for complying with this tax obligation remains the same.
Many taxpayers did not receive the billing note in the email to proceed with the payment of the tax in the normal calendar, from the second half of April, due to “technical problems”, as justified by the Tax Authority (AT).
The single payment is only mandatory for tax amounts below 100 euros. Once this amount is exceeded, the tax is divided into two or three phases (if it is less than or greater than 500 euros) to be paid in May and November or in May, August and November, respectively. But those who want can always choose to pay the tax in full in May.
The tax is calculated and charged by the Tax Authority, but it is the municipalities that decide, every year, which rate they intend to apply in their municipality, within the aforementioned intervals.