Imu: collection until December 18. - exclusions and payment methods: novelties.

The deadline to pay the second installment of income tax (IMU) will expire on December 18.

The main dwelling and its surrounding area will always remain exempt from tax. The maximum rates are almost everywhere. Stefano Poggi Longostrevi tells us what everyone must do to pay a fair amount.

Cities are reaching for the wallets again.

And property owners, thankfully not all of them, have to splurge now. The second installment of the 2023 IMU tax, the local unified property tax for 2023, is due by Monday, Dec. 18 (since the usual due date of the 16th falls on a Saturday). Certification of exemption for the main dwelling and its surrounding area (excluding luxury dwellings) is confirmed.A 25% reduction in IMU for properties let at "agreed rents" has also been approved.

This year's innovations include a tax exemption for illegally occupied properties.

that is, for properties that cannot be used or converted, subject to a complaint being lodged with the judicial authorities for breach of the right to a home or the commencement of criminal proceedings for unlawful occupation. To take advantage of this exemption, notice would have to be sent to City Hall and the exemption would be limited to the period of a year in which the specified conditions are met. Another innovation for 2023 is the application of the IMU tax reduction of 50% (instead of 37.5% as it was in 2022) to residential buildings,owned by non-resident Italians who are recipients of a foreign pension under an international agreement with Italy, provided that the house is not rented or used for rent.

How to Calculate the IMU

Tax Deposit

paid by June 16 was determined, barring variation, based on the amount paid in 2022 and was 50% of that amount. During the calculation of the balance to be paid by December 18, it will be necessary to recalculate the tax to be paid for the entire year, taking into account possible purchases, sales, inheritances, changes of use and applying the rates set by the municipality for 2023, deduct the deposit. The new decision of the municipality must be published on the websiteDepartment of Finance by October 28 to be legally effective for balances. If the municipality has not adopted the new rates, the 2022 rates apply. If the rate remains unchanged from 2022, as inMilan and in most cases, and there are no changes in the composition of the real estate, until December 18, it is sufficient to pay the same amount as in June.

What is subject to the fee

The IMU levy is not payable on the main dwelling and its surrounding area (garage or parking lot, basement or attic) within one for each tax accounting category (C/2, C/6, C/7). A main dwelling is understood to be a unit of immovable property intended for habitation, classified in category group A (excluding offices A/10), in whichthe taxpayer resides and is registered. In both cases, both conditions must be met. The IMU exemption for the main dwelling applies only to those who live there and have a propiska, and other co-owners who do not live there must pay tax (for the case of separation, see the article next to it). IMU, however, must be paid for the main houses of higher status, i.e. houses of categories A/1 (noble premises), A/8 (villas) and A/9 (castles and palaces). IMU applies to owners of properties available for use, such as holiday cottages, as well as rented or empty buildings. It is also paid on property provided free of charge, except for the 50 percent reduction between parents and children. It is also paid foradjoining properties that do not belong to the first house or that cannot be adapted, such as a second garage. IMU is also payable on offices, stores, warehouses, workshops, other commercial and industrial premises and for land owned by anyone.

Other liabilities

IMU is also levied on agricultural land, even if uncultivated, including garden plots. Agricultural land owned by anyone and located in mountain communes is exempted (Ministerial Directive No. 9 of June 14, 1993). Also exempted are agricultural lands owned and managed by peasant farmers and professional agrarian entrepreneurs in any other commune.

IMU must be paid by all property owners and those whoare holders of a real right of use, such as a user with a right of use, an enfiteusis or a surface right. Tax must also be paid by companies for the ownership of any category of cadastral property, even if it is used in the course of their business, with the exception of properties built or renovated for sale and left unsold unless they are rented out for the whole year. If there are several co-owners or coowners, the collection is distributed in proportion to the share of each and the amounts are remitted separately. Co-owners are responsible for collecting IMU by office. For purchases, sales or inheritances occurring during 2023, the actual period must be considered

Post-divorce rules, illegal tilts and old people

The IMU tax exemption also applies to housing provided to a separated or divorced spouse who has been awarded a former family home (even if he or she is not the owner), and in the absence of a marital relationship, with an exemption provided he or she is permanently resident and domiciled. In addition, the exemption applies: 1) to real property owned by cooperative building associations intended for the primary housing of tenants or student-associated members, regardless of residence; 2) to apartments regularly provided by the IACP and residential buildings intended for public housing (social housing); 3) to thehousing (not rented out) for members of the Armed Forces, police, firefighters or the prefect's career, even if they reside elsewhere; 4) to illegally occupied buildings that cannot be used or converted, provided that a complaint has been filed with the judicial authorities for violation of the right to housing or criminal proceedings for illegal occupation have been initiated. Municipalities may exempt from IMU tax property owned by elderly or disabled persons who become residents in nursing or health care facilities as a result of permanent occupancy, provided that it is not rented or leased.

The parent-child agreement: terms and conditions

For IMU tax.provides for a possible 50% reduction in the tax on declared real property leased to a descendant in a direct relationship of the first degree, i.e. between a parent and a child or vice versa (the discount does not apply to other kinship relationships). The rebate also applies to the spouse of a deceased tenant only if there are minor children. To take advantage of the IMU tax rebate, the following conditions must be met: 1) the landlord must be domiciled and reside in the same municipality where the rented house is located (which must not be registered as A1, A8 or A9); 2) the tenant must use the property as the main dwelling and indicate a domicile and permanent residence; 3) in addition to the immovable property,of the leased property, the landlord may own only one extra dwelling unit in the same municipality, intended for his main residence and not registered as A1, A8 or A9; 4) the landlord must not own, even by share, apart from the leased and main residence, any other dwelling in Italy (non-residential premises are not important); 5) the lease must be registered (with a registration tax of 200 euros), the violation can be recovered with payment of a penalty and reduction of fines.

Earthquakes and floods: tax exemption - no deferrals for Emilia Romagna

The IMU property tax exemption for properties deemed unusable as a result of theof the 2012 earthquake, which caused unfitness in Emilia Romagna, Lombardy and Veneto, as well as the 2016 earthquake in Central Italy (Abruzzo, Lazio, Marche and Umbria), remains in force for the whole of 2023 under the 2023 Budget Law. The "Sostegni bis" law (No. 73/2021) already established the extension until 2023 of the IMU tax exemption for the communes affected by the Ischia earthquake of August 21, 2017. However, the exemption, introduced during the covid crisis, for properties of category D/3 intended for movie screenings, theaters and concert halls has not been extended in 2023. Owners of these types of properties, even if they are managers of the relevant activities, are liable to pay IMU tax without any rebate. Less fortunate for people,Those affected by levies in Emilia-Romagna andTuscany (in the provincial communes of Ferrara, Bologna, Forlì-Cesena, Ravenna, Rimini, Pesaro-Urbino, Florence), who have received a deferral of tax payment deadlines until August 31, 2023, will be required to pay the lost amount within one term without penalty or interest until December 10. This rule does not apply to IMU balances that are due by December 18.

How to pay and monitor before you pay

Payment of IMU tax is made using an F24 form or postal form. The F24 form is preferable because IMU tax can be offset against other taxes or contributions and using one form you can pay all the amounts due inseveral communes by means of a debit on the current account. In form F24, under "IMU and other local taxes", it is necessary to indicate: the cadastral number of the municipality, the number of immovable properties for which payment is made, the tax year (2022) and the amount payable by grouping, indicating the tax code, for each type of immovable property (other buildings; land plots; building land; main dwelling). It is also necessary to check the "balance" box. Nothing is indicated in the space for installment payments. The payment must be made with rounding down to euros if the fraction is less than 49 cents, or up if it is more. Those who do not have a TIN can pay in cash via bank or post, or using remotebanking services of their organization (if there is no substitute for other taxes). Those who have a TIN must use remote banking (if there is no substitute for other tax credits) or the electronic channel of the Tax Agency. Any person, with or without a TIN, who wants to use a tax credit must be sure to use the electronic channel of the Taxation Agency.