MEF

Imu 2023, guide to house tax: who pays, how much and deadlines

Imu 2023: when does the second installment expire? The single municipal tax is a property tax payable by those who own properties.
The payment of the tax, however, is not always due because any exemptions are also included in its calculation.
But not everyone is required to pay and several variables come into play for the calculation.
However, as the deposit deadline approaches, let's see all the instructions to follow.
Let's start with the deadlines because the Imu is paid in two installments: on 16 June a deposit (or first instalment) is paid; December 16th is the deadline for the second installment, for the balance of the tax due.
Who pays the tax, what are the exemptions provided and who is entitled to reductions? Below we analyze how the Imu 2023 works.
Imu 2023, guide to the house tax What is the Imu Imu: how it works Who pays and who doesn't the single tax on the house.
Obliged subjects and exemptions IMU concessions and reductions The rates for calculating the new 2023 IMU IMU deadlines and how to pay What is the IMU Established in 2011, over the years the IMU has undergone various changes, some of which were introduced on a temporary basis during the Covid emergency period and therefore no longer operational.
You do not pay the tax on your main residence, an exemption which has not been affected for the current year.
The IMU on the first home is due exclusively when the first home is a luxury one.
There are also numerous IMU exemptions and concessions that you need to keep in mind to establish if and how much you are required to pay.
Let's therefore analyze all the rules, to understand how the 2023 IMU works and who pays.
IMU: how the 2023 IMU works , the single tax which from 2020 also includes the Tasi, is the best known tax on the house.
This is one of the taxes under the jurisdiction of the Municipalities, together with the Tari.
In fact, it is these who, on the basis of national legislation, establish the rates and any additional concessions with their own regulations.
The Imu, acronym for Single Municipal Tax, is payable by the owner of buildings, building areas and agricultural land.
The exemption for the first home, defined as the "main residence", is confirmed also in 2023, with the exception of luxury properties.
read also Imu and Tari 2023 second home: when are reductions and exemptions due? Who pays and who doesn't pay the single tax on the house.
Obliged subjects and exemptions The subjects obliged to pay the IMU 2023 are: the owners of buildings, building areas and agricultural land; holders of real rights of enjoyment (usufruct, use, habitation, emphyteusis, surface; the concessionaire of state-owned areas; the lessee of leased properties; the spouse to whom the marital home is assigned following legal separation (but only in the case of a "luxury" home).
The owner of a single property used as a main residence, defined as the location of the registered residence of the taxpayer and his family member.
The exemption also applies to cadastral category C2, C6 and C7 appurtenances.
Also in 2023 the "disadvantage regulation" foreseen for the first luxury homes remains: for properties of cadastral category A1, A8 and A9 the IMU is due even if it is the only property owned and one has residence there.
The following are considered properties assimilated to a main residence and therefore exempt: the real estate units of undivided ownership cooperatives used as the main residence of the assignee members; real estate units of undivided ownership cooperatives intended for assigned university students, even in the absence of registered residence; residential buildings intended for social housing; the family home assigned to the parent with custody of the children; a single unrented property, owned by individuals belonging to the Armed Forces, the Police Force, Fire Brigade personnel as well as those belonging to the prefectural career.
With their own resolution, the Municipalities can assimilate the unrented real estate unit owned by elderly and disabled people hospitalized in nursing or retirement homes as a first home.
To understand if you are entitled to exemption, however, it is best to consult the municipal resolution.
To combat commercial desertification of rural areas, the 2022 Budget Law has allocated 10 million euros for each of the years 2022 and 2023, to offer a contribution to operators of retail trade activities and artisans who start, continue or transfer the own activity in the municipalities of internal areas with a population of up to 500 inhabitants.
In 2022, two further cases of IMU exemption were added: the exemption for goods, i.e.
for buildings constructed and intended for sale by the construction company, until the destination is changed and provided that they are not rented; the exemption for both properties of spouses with dual residence.
Concessions and Imu reductions There are not only total exemptions.
Even when calculating the 2023 IMU it will be necessary to check which concessions and reductions are recognized.
The 50% reduction for the house granted on free loan between parents and children is confirmed.
The same relief also applies to unusable and uninhabitable properties ascertained by the municipal technical office with an appraisal.
The 50% reduction applies to the tax base.
For homes rented with an agreed rent, the IMU is reduced to 75%.
In this case the reduction applies to the Municipality rate.
The taxpayer therefore has a 25% reduction on the IMU due.
The rates for calculating the new IMU 2023 The IMU rates are of two types: ordinary, equal to 0.86%.
The Municipality can increase it up to 1.06% or decrease it under certain conditions; reduced (for the main luxury residence and appurtenances), equal to 0.5% (can be increased by 0.1%).
Through a municipal resolution, however, the mayors will also be able to decide to reduce the rate, until it reaches zero.
Further rates are then envisaged, introduced by the 2020 Budget Law: 0.1% for instrumental rural buildings; 0.1% (with the possibility of increasing up to 0.25%) for goods properties not rented by construction companies; 0.76% for agricultural land (with the possibility of increasing up to 1.06% or decreasing to zero); 0.76% for D buildings.
The main novelty in this case is that: the municipalities can completely cancel, with a specific resolution of the municipal council, the imposition of this case.
Please note that the Municipalities are required to transmit the resolutions to the Mef by 14 October.
The same must then be published on the portal of the Department of Finance by 28 October of each tax year, in order to allow taxpayers to pay the balance and any adjustment due.
If your municipality does not provide a new resolution by the deadline, it means that the 2023 IMU calculation will have to be carried out with different rates.
Until last year, the previous year's rate was applied in the absence of a resolution.
From 2023, however, if the Municipality does not decide within the established deadlines, the national basic rate will be applied to the December balance for the calculation.
read also Imu, how is it calculated? Calculation example, the guide IMU deadlines and how to pay The 2023 IMU can be paid via: postal slip compatible with the F24 model; F24 form (the tax codes were established by the Revenue Agency with resolution no.
29/2020); the PagoPA platform.
There remain two deadlines to remember: the first installment (Imu deposit) is that of 16 June 2022; the second installment (Imu balance) is that of 16 December 2022.
read also Imu tax codes 2023 for payment with the F24 form

Author: A.W.M.

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