(Finance) – It opens the dance the IMUto be paid by 16 June and which according to Uil calculations is valid 11 billion. But during this month the Italians will have to reach for their wallets several times since they also pay themselves Irpef, Ires and Irap linked to tax returns.
In particular, the Imu deadline concerns more 25.3 million of owners who own properties other than the main residence. In fact, the municipal tax is paid only on second homes and first luxury homes registered as A/1, A/8 and A/9. In June, the down payment is paid, which is applied to the months of effective possession in the current year. In general cases, if there have been no changes compared to the previous year, the taxpayer need not make large calculations. In fact, it will be enough for you to pay 50% of the tax paid in the previous year. With the balance, in December (the deadline this year is postponed to December 18 because the 16 falls on a Saturday) it will be verified whether the municipality has changed the rates and therefore the remaining quota will be paid. In the case of changes during the first half of 2023, on the other hand, the calculation can be made based on the months of actual possession (to be considered if more than 15 days are exceeded).
News from the last budget law on illegally occupied properties exempt from paying the tax. To obtain the exemption, a specific communication must be submitted to the reference Municipality, as is the sending of the same in the event of cessation of the conditions for benefiting from the exemption. The reduction has also been established 50% of the tax by pensioners residing abroad.
Another novelty is what was established by the Constitutional Court which, with a sentence last October, defined that it is possible for spouses to have a double exemption. Therefore, if they live and reside inusually in two different houses, even if one is married or bound by a civil union, they are entitled to the exemption.