Imu 2024, guide to house tax: who pays, how much and deadlines

Imu 2024, who must pay the tax and by what deadline? The proper (or single) municipal tax is a property tax that must be paid by anyone who holds, for any reason, a property or agricultural land.
You are not always obliged to pay, given that the legislation in this regard provides for various exemptions, considering, then, that various variables come into play in the calculation of the amount due.
It should be taken into account that both at a national and local level there are quite significant reductions in the IMU which we will illustrate below.
Let's start with the deadlines because the Imu is paid in two installments: on 17 June 2024 (16 June, the ordinary deadline, falls on a Sunday) a deposit (or first instalment) is paid; December 16, 2024 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 2024 works.
Imu 2024, 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 2024 Imu Imu deadlines and how to pay Imu, how is it calculated? IMU calculation, first and second instalment, the differences What is IMU Established in 2011, over the years the IMU has undergone several changes, some of which were introduced temporarily during the Covid emergency period and are 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 falls into the luxury cadastral categories.
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 2024 IMU works and who pays.
IMU: how the 2024 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 2024, with the exception of luxury properties.
read also Imu and Tari 2023 second home: 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 2024 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 home of the registered residence of the taxpayer and his family member.
The exemption also applies to cadastral category C2, C6 and C7 appliances (up to a maximum of three appliances, one for each cadastral category).
Main residence means the property, registered or capable of being registered in the urban building register as a single real estate unit, in which the owner and the members of his family habitually live and are registered.
read also IMU first home 2023, here's when you pay.
Even in 2024 the "disadvantage regulation" foreseen for first luxury homes remains: IMU properties relating to luxury main residences (A1, A8 and A9) are not exempt.
In this case, 200 euros are deducted from the gross tax.
The deduction is due to each person who uses it as their main residence.
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; agricultural land owned or managed by a direct farmer or IAP; agricultural land located on the smaller islands; agricultural land with an immutable agro-silvo-pastoral destination under collective or indivisible and inexcusable ownership; agricultural land located in delimited mountain or hill areas; buildings in cadastral categories from E/1 to E9; property occupied illegally provided that a complaint has been filed with the judicial authority or the legal process has been taken to request eviction; 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.
From 2022, two further cases of IMU exemption have been added to those already existing: the exemption for goods, i.e.
for buildings constructed and intended for sale by the construction company, until the destination is changed and on the condition that are 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 2024 IMU it will be necessary to check which concessions and reductions are recognized.
The 50% reduction in the taxable base on which to calculate the IMU is confirmed for: unusable and uninhabitable properties ascertained by the municipal technical office with an appraisal; Properties of historical interest; properties of artistic interest; properties owned by retired Italian citizens residing abroad and registered with the Aire; the house granted on free loan for use between parents and children.
Precisely the latter is the case in which the parent grants his property on loan for use to the child so that he can establish his residence there and possibly that of the family.
To be entitled to the exemption, the parent must have residence in the same municipality in which the property granted for free use is located.
Finally, as regards spouses with different residences, the issue led to a rather long debate, which ended with the intervention of the Constitutional Court, which restored the double benefit for spouses with different residence, both in the same municipality and in different municipalities.
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 2024 IMU.
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 2024 IMU calculation will have to be carried out with the previous year's rate.
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 down payment) is that of 17 June 2024; the second installment (Imu balance) is that of 16 December 2024.
read also Imu tax codes 2023 for payment with the F24 Imu form, how is it calculated? A more than legitimate question given that the deposit or first installment is just over two months away from expiring.
The calculation of the IMU is not so easy and immediate because it always depends on the municipal regulations and the resolutions relating to the tax year.
To understand how the IMU is calculated, therefore, and determine the tax to be paid, you need to see every year if your municipality has made changes in the reference rates.
Let's try to understand, however, how to calculate IMU in 2024 and how to proceed with the payment of the deposit and balance.
read also Imu 2023, the exemptions for paying house taxes and the rates from 2024 change Imu calculation, first and second instalment, the differences For the payment of the first installment of Imu 2024, which expires in June, it must be used as a reference point to determine the tax, the rates set by the Municipality in which the property is located established in the previous year.
For the calculation of the second installment of the IMU, however, for 2024, the rates approved by the Municipality by 14 October and published on the Mef website by 28 October 2024 must be applied.
If, however, the resolution is missing, they are applied in Imu calculation of the rates for the previous year.