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IMU (Italian Municipal Property Tax)
<p>IMU 2022 deadlines: deposit on June 16, balance on December 16, 2022</p>
Descrizione
IMU 2022
With City Council Resolution no. 54 of 30.11.2021, the resolution for 2020 and 2021 was also confirmed for the year 2022, with the exception of buildings constructed and intended for sale by the construction company (goods) as they are exempt by law from 01.01.2022 . IMU 2022 deadlines: deposit on June 16, balance on December 16, 2022
IMU 2021
With City Council Resolution no. 11 of 03.31.2021 the resolution for the year 2020 was confirmed for the year 2021.
IMU 2021 deadlines: deposit on June 16, balance on December 16, 2021
We inform you that art. 1, c. 599, of the 2021 Budget Law n. 178/2020, established that, in consideration of the effects related to the epidemiological emergency from Covid-19, for the year 2021 the first installment of the IMU is not due for the properties falling within the cadastral category D / 2 and related appurtenances, properties of agritourisms, tourist villages, youth hostels, mountain refuges, marine and mountain colonies, landlords for short stays, holiday homes and apartments, bed & breakfasts, residences and campsites, provided that the related taxable persons are also managers of the activities exercised there.
As clarified for the 2020 tax year, the exemption applies provided that the owners, managers of the activities exercised therein, carry out an economic activity of an entrepreneurial nature.
IMU 2020
Payment deadline for IMU 2020 DEPOSIT: 30 September 2020 (extended by Municipal Council Resolution no.70 of 21/5/2020 with the exclusion of the revenue reserved to the State deriving from the properties for productive use classified in cadastral group D.)
Deadline for payment of IMU BALANCE 2020: 16 December 2020 (rate resolution published on the portal of the Ministry of Finance 09/30/2020)
Clarifications regarding the first and second IMU 2020 installment exemption for properties for tourist use - second IMU installment exemption for certain activities.
Taxpayers are informed that, in light of the regulatory clarifications that have taken place, the facilities referred to in Article 177, paragraph 1, letter b) of the Law Decree of May 19, 2020, n. 34 and referred to in Article 78, paragraph 1, letter b) of the Law Decree of 14 August 2020, no. 104 (exemption from the payment of the advance and the balance of the municipal tax - IMU - for properties falling within the cadastral category D / 2 and properties in agritourism, tourist villages, youth hostels, mountain refuges, colonies marine and mountain, landlords for short stays, holiday homes and apartments, bed & breakfasts, residences and campsites) apply on condition that the owners, managers of the activities exercised there, carry out an economic activity of an entrepreneurial nature.
In particular, therefore:
- the tax code of the taxable person must coincide with the tax code of the activity carried out
- the term manager refers to the fact that, in the property owned, the owner / manager must carry out the commercial activity corresponding to the Ateco code attributed to the same activity exercised there.
Short leases / tourist leases are therefore excluded if they cannot be classified as entrepreneurial activities.
The above derives from the combined provisions of the indications contained in Annex B to the Decree of the Minister of the Interior in agreement with the Minister of Economy and Finance of 22 July 2020 which, in determining the criteria for reimbursement to the Municipalities of lower revenues, makes explicit reference to the requirement of the management of the activity carried out in an entrepreneurial form by the taxable person, and the FAQ of the MEF of 4 December 2020.
Second installment IMU 2020 exemption for other activities
Article 9 of Law Decree no. 137/2020 established that the second installment of IMU 2020 is not due for a series of buildings and related appurtenances in which certain activities are carried out, provided that the relative owners are also managers of the activities carried out there and that they meet the above requirements cited.
It is also communicated that the 2020 Budget law has abolished the Tasi (tax for indivisible services) with effect from 1 January 2020.
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Payment via F24 in self-settlement.
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