Next Monday, 16 December, the deadline for the payment of the balance installment of the IMU 2024 expires, a property tax which continues to weigh heavily on properties, affecting not only unused or non-productive properties, but also those rented or subject to constraints of various nature. Introduced as a simplification, l‘IMU has effectively added the burdens of previous local taxes, without ever reducing the overall burden. Despite the exemption for first homes (unless they are classified in the A/1, A/8 and A/9 luxury categories), the tax applies to almost all other properties, including building areas and agricultural land. The balance must cover the entire amount due for the year, considering any adjustments with respect to the advance installment paid by June 16th. The rules have remained unchanged: for unusable buildings, a 50% reduction is subject to an onerous bureaucratic process, and only for completely compromised properties is it possible to obtain total exemption through cadastral registration as “collaborators” (category F /2).
This tax represents a significant burden for owners, who are often forced to bear high costs without obtaining adequate public services in return. Despite the partial exemption for properties rented at an agreed rent (25% reduction), the IMU does not take into account the difficulties of owners in protecting their assets, especially in the presence of illegal occupations or insolvencies on the part of tenants. In a system that tends to penalize savings invested in real estate, the IMU is confirmed as a tax that is not only economically penalizing, but also unfair, indiscriminately affecting private property.
The offices of Confconstruction Calabria, in Catanzaro, vico III Raffaelli n. 10, are available to provide assistance and advice to all owners.
For Sandro Scoppa, president of Confedilizia Calabria «The IMU represents a serious distortion that penalizes economic freedom and discourages real estate investments, damaging the entire economic system. It is necessary to rethink and eliminate the property taxation system in order to encourage the valorization of properties, instead of hindering it with an excessive, distortive and unfair tax burden.”