Italians at the cash register to pay the first IMU instalment: the advance payment, equal to half of the total tax, is worth approximately 11 billion in revenue and must be paid by today, Monday 17 June. With the exclusion of the first home (unless it is considered luxury), the single municipal tax is due for the possession of buildings, building areas and agricultural land. Approximately 25 million have to make the payment between owners, holders of real rights of usufruct, use, habitation, emphyteusis, surface on the property; parents assigned to the family home following the judge's order; concessionaires of state-owned areas or tenants of properties, including those to be built or under construction, granted under financial leasing. The payment must be made in two annual installments equal to 50% of the tax each.
The first expires on June 16th (17th this year) and the second on December 16th.. However, nothing prevents you from making the payment even in a single annual payment by the deadline of the first instalment. The tax can be paid using the F24 form or, alternatively, with the payment slip made available by the Italian Post Office in post offices, with the foresight that in this case the payment must be made separately for each municipality in whose territory they are located. the properties.
The IMU applies in almost all Italian municipalities. Only the tax autonomy of Friuli Venezia Giulia and the two autonomous provinces of Trento and Bolzano remain, in which Imis and Imi continue to apply respectively, also payable with the F24. According to an analysis by Uil, the tax this year will cost an average of 1,022 euros per owner, of which 511 for tomorrow's down payment. The rates are set at 0.5% for first luxury homes, 0.86% for other properties, including building land, 0.86% for properties for productive use (category D), 0.76% for agricultural land, 0.1% for rural buildings for instrumental use and 0.1% for non-rented goods buildings. All percentages on which individual Municipalities can intervene, increasing or decreasing them, sometimes to the point of zeroing them.
The benefits provided include real estate units granted on free loan for use by the taxable person to relatives in a direct line within the first degree and the properties of Italian pensioners residing abroad and registered with the Aire. No tax even on illegally occupied properties. Instead, it remains on those that are unusable and uninhabitable, even if with a tax base reduced by half, recalls Confedilizia which underlines how eliminating it “would cost just over 50 million euros”. In total since 2012, the year of the establishment of the IMU with the Monti maneuver, the tax revenue has reached almost 300 billion euros, calculates the owners' association. On the tax exemption front, the payment exemption is extended by one year for the Municipalities affected by the 2012 earthquakes in Emilia-Romagna, Lombardy and Veneto and 2016 in Central Italy.