In June 2023, more precisely on a daily basis 16, the deposit is forfeited imu, the municipal property tax that replaced the ICI. As I enter this June 30th At the beginning of ownership or changes that occurred in calendar years 2021 and 2022, the Imu declaration must be submitted to the municipality according to the template and instructions circulated by the MEF. But who has to pay when and how? Let’s look at all the answers for fiscal year 2023.
IMU 2023: Who has to pay
Municipal Tax Proper (Imu) is the tax payable on the ownership of buildings, excluding principal residences, classified in cadastral categories other than A/1, A/8 and A/9, building land and agricultural land and by the owner or owner is to be paid by the holder of other rights in rem (usufruct, use, dwelling, lease, area), by the concessionaire in the case of concession of state land and by the lessee in the case of lease.
The imu is applied in all municipalities of the state territory. The main residence tax does not apply. Only properties in cadastral categories A/1, A/8 and A/9 (so-called luxury properties) are subject to the tax.
The main residence is the real estate unit in which the taxpayer and his family members have been born and have their habitual residence. The house objects classified in the cadastral categories C/2, C/6 and C/7 of the same are subject to the IMU regulation of the main residence, at a maximum of one associated housing unit for each of these categories, even if it is registered in the land register together with the housing unit . The Imu is payable by the following companies:
- owner of the property;
- Owner of the right of usufruct, use, residence, lease or property in rem;
- parental trustee of family home pursuant to court order;
- Concessionaire in case of concession of state areas;
- Lessee for properties granted under the finance lease that are also to be built or under construction.
Imu: Who doesn’t have to pay it and who can ask for a discount
So the imu You do not pay for your first apartment, main residence, unless they fall into the category of luxury real estate. The IMU exemption for the main house is also recognized for outbuildings such as basements or attics (cadastral category C/2), garages or parking lots (C/6) and sheds (C/7) to a maximum of one each category. On the other hand, in principle, all second homes are subject to the payment of the IMU.
However, there are cases when taxpayers have the opportunity to apply for an exemption from paying the imu and situations when the holder is entitled to a rebate on the main tax. One of the cases in which it is possible, by express request, to obtain that 50% IMU reduction it is the case in which the property is located uninhabited or uninhabitable. The tax must be reduced by 50 percent even without a request from the taxpayer if the municipality is well aware of the state of unavailability, taking into account the principle of cooperation and good faith that must underlie the relationship between the taxpayer and the taxpayer An expression is also the usually named taxpayer, according to which no evidence of facts already documented by the municipality can be demanded from him. In this context, it is important to emphasize that the certificate of unfitness or uninhabitability must be provided directly by a qualified technician, but alternatively the taxpayer can certify the state of the property himself.
Taxpayers have the opportunity to apply for a reduction, always at 50% if the property has been leased with a duly registered contract for free use. The property must have been left to children or parents who use it as their primary residence. In addition, there is a third opportunity guaranteed to those who give Rent the property at an agreed rental price: In this case, the imu reduction is 75%
Finally, it is possible to pay the 50% reduced tax if the second home is a second home Property of historical and artistic interest. To find out what specifications the object must meet, Article 10 of the Code of Cultural Heritage and Landscape must be consulted.
if you pay
The IMU must be paid in two installments. The first installment must be paid by June 16, 2023 and equals the tax due for the first six months using the tax rate and deduction for the twelve months of the previous year. The second installment, which is the remainder of the tax due for the full year plus any adjustment to the first installment, is payable December 18, 2023 (taking into account that the ordinary deadline of December 16 falls on a Saturday and may be automatically extended), on the basis of the decision approving the tariffs and the regulation published on the website of the Ministry of Finance on October 28 of the reference year. In the event of non-publication by the deadline of October 28, the documents resolved for the previous year shall apply to the final payment. It is also possible to make the payment in a one-off annual solution by June 16 of the reference year. The tax is payable for calendar years in proportion to the quota and the months of the year in which ownership continued. To this end:
- the month in which possession has lasted more than half of the days that make up the month will be charged in full;
- The date of transfer of ownership is calculated for the buyer and the tax of the month of transfer remains with him in full if the days of ownership match those of the transferor.
The payment of the Imu must be made exclusively by one of the following methods:
- model F24;
- compatible postal giro account slip.
Penalties for unpaid IMU
Penalties for unpaid imu are 30% of the amounts due and not paid within the set deadlines. The statute of limitations for issuing tax assessments and imposing sanctions is 5 years.
The taxpayer can regulate the debt situation spontaneously if the municipality has not yet sent him payment reminders and tax assessments. Active remorse offers a significant reduction in penalties, and it is you who pay:
- 0.1% for each day of delay, payment of the amount due within 14 days after the deadline (so-called sprint regret);
- 1.5%, ie 1/10 of the minimum fine if payment is made after 15 days and within 30 days of the deadline;
- 1/9 of the minimum in case of regularization between the 31st and 90th day;
- 1/8 of the minimum if regularization occurs within a year;
- 1/7 of the minimum amount more than one year from the due date of payment;
- 1/6 of the minimum amount over two years if the municipality has not sent the tax assessment in the meantime.
Statutory interest at the applicable interest rate during the reference period must be added to the above amounts.
Anyone who does not pay the imu on time and does not make use of the diligent repentance will receive a notice of the unpaid imu from the municipality of the place where the property is located, with the imposition of penalties and interest. This is a deed with immediate enforcement, which does not require a subsequent tax assessment: if the taxpayer fails to comply with this obligation, the tax is transferred to the debt collection agency, which carries out the compulsory collection of the amount due through enforcement measures against the debtor. like foreclosures.
The amount due can be paid in installments up to a maximum of 72 monthly installments, if the debtor goes into a “Situation of temporary and objective difficulties“; If the total debt exceeds 6,000 euros, the number of installments granted by the municipality or collection agency must not be less than 36.
The IMU 2023 statement
The obligation to submit the Imu declaration only exists if subjective and objective changes have occurred that lead to a different assessment of the tax liability and are not immediately known to the municipality.
Once the Imu declaration is fully operational, in paper or electronic form, It must be presented by June 30 of the year following the year in which ownership of the property began or significant changes occurred for tax purposes and may not be renewed in subsequent years. The declaration must be submitted in paper form or electronically to the municipality in whose territory the property in question is located. The paper form can be sent by registered mail without acknowledgment of receipt in a sealed envelope marked “IMU/IMPi-Erklärung 20_ _” and should be addressed to the tax office of the responsible municipality. The local authority is obliged to issue an acknowledgment of receipt. Also applies to registered mail. Shipments from abroad can be made by registered mail or any other equivalent means indicating the date of shipment that coincides with the date of submission of the declaration.