Unfortunately, the new deadline for all payments regarding the first installment of the property tax is getting closer and closer, or relating to the 2021 IMU tax, whose payment must be made no later than the date set for June 16, 2021.
In this regard, there have been several interventions and facilitations that the Italian Government has thought of, in order to meet millions of citizens, families and entrepreneurs residing on the national territory and who appear to have been most affected by the economic crisis, caused by the outbreak of Coronavirus infections in Italy.
In this scenario, in fact, thanks to the succession of various decree-laws over the months, starting from March of last year, up to the most recent ones of the Draghi Government, namely the decree-law of 22 March 2021, number 41 , also known as the Sostegni Decree and the decree-law number 73 of 2021, therefore the Sostegni bis Decree, were introduced interventions exclusively dedicated to the IMU tax.
In fact, among the new facilitations provided by the current Prime Minister, the expecting economist and former banker of the European Central Bank, Mario Draghi, there is precisely the definitive cancellation of the first installment relating to the IMU 2021 tax, intended however only for some categories of Italian citizens.
Here, therefore, is a short guide in which all the indications and information necessary to understand who will necessarily have to be provided will be provided respect the deadline set for June 16 for the payment of the first installment of IMU 2021, and who will be the lucky ones who may not pay the tax.
The general characteristics of the IMU 2021 tax
In order to better understand what are the actual characteristics of the IMU tax and who are the Italian citizens who will have to inevitably pay this tax, it is first of all necessary to clarify what are its peculiarities and the mechanisms underlying the payment of this tax, as well as the various exemptions provided for the installments of the IMU tax.
In this regard, the IMU tax, or also known as the single municipal tax, represents a tax that has been introduced in order to carry out the complete and definitive replacement of the previous property tax, which was called TASI, or house tax.
Specifically, all citizens who appear to be owners of any building area, agricultural land or a building on the national territory will be required to pay the single municipal tax.
Another essential point to better understand the logic relating to the concessions and exemptions provided for payments due for the IMU 2021 tax, is the one related to the management of this tax.
In fact, in this regard, it is the individual Italian Municipalities that have the recognition of the task of fully managing the payment of the IMU tax by citizens residing in the municipal area.
Therefore, it is the Municipalities that are required to carry out the necessary checks and the various checks required so that all citizens who are found to be in possession of a property that does not fall under any of the municipal or national exemptions, have actually made the payment.
IMU and the various national exemptions
During the past years, even before the outbreak of the Coronavirus infections, the Italian government has arranged a series of interventions, concessions and exemptions for all those Italian citizens who are required to pay the IMU tax, as in possession of one or more properties on the Italian territory.
Also in this case, the goal of the government team was to help more Italian families in difficulty, thus avoiding burdening them with an additional tax.
For this reason, theexemption from the IMU tax on the first home, that is valid for all those Italian citizens who own a property that constitutes the main residence of the family unit.
In this regard, however, it should be noted that some exceptions have been made, to which the IMU exemption on the first home cannot be applied, relating to those properties that fall within the cadastral categories considered luxury, such as those A / 1, A / 8 as well as A / 9.
However, the general legislation has also provided further specifications regarding those properties that are uninhabited but whose owners are Italian citizens who regularly receive a foreign pension, and who appear to have been registered with AIRE.
In this case, therefore, these categories of people will not be able to enjoy any exemption linked to the IMU tax.
Who can benefit from the general IMU exemption
Regardless of the decisions taken by the various government teams before Giuseppe Conte and subsequently by Mario Draghi, it is therefore clear that the general legislation linked to the IMU tax has already provided for some exemptions and concessions for those who have specific requirements.
It is therefore a large number of Italian citizens who every year, therefore not only for the year 2021, may not pay the property tax, if they turn out to be in possession of a property that is belonging to one of the following cadastral types:
- building of a residential house that is intended for social housing;
- family home that is assigned to the custodial parent of the children;
- Non-leased properties, which appear to be owned by subjects belonging to the Police Forces, Armed Forces, Firefighters or related to the prefectural career;
- property of a cooperative with undivided ownership intended for use by university students, even in cases where there is no registered residence;
Some specific indications were also provided regarding the type of property that represents the main residence.
In fact, in this sense, lexemption can be applied not only to the home itself but also to the related appurtenances, in cases where these fall into the cadastral categories: C / 2, C / 6 and C / 7.
Who will not pay the first IMU 2021 installment
Together with all the exemptions already provided by the legislation linked to the IMU tax, valid not only for the year 2021, all the interventions and all the facilities that have been envisaged following the introduction and entry into force of the various decrees, following the outbreak of the Coronavirus infections in March last year.
In fact, the 2021 Budget Law has brought forward some measures regarding the IMU 2021 tax, precisely with the aim of meeting the new economic conditions of Italian families and especially of entrepreneurs who operate on the national territory, in particular those who have had to comply with the obligations and restrictive measures that have provided for the closure of their commercial activities.
Therefore, according to the provisions of the legislation linked to the 2021 Budget Law, they will be able to obtain the exemption for the payment of the IMU 2021 tax all those Italian citizens who appear to be owners of one of the following categories of properties:
- properties relating to use as night-clubs, dance halls, discos or similar, only in cases where the owner is also the same manager of the activity;
- buildings that appear to be used as maritime spas, rivers, lakes and bathing establishments;
- properties belonging to cadastral category D, which are used by companies in reference to set-up activities for trade fairs, exhibitions or events;
- properties belonging to the cadastral categories of D / 2 with related appurtenances: as in the case of farmhouses, mountain refuges, tourist villages, hostels, holiday homes or apartments, landlords only for short stays, but also bed & breakfast, campsites or residences; exclusively in cases where the owner is also the manager of the activity itself.
Exemptions from the first IMU installment for VAT numbers
In addition to the indications provided by the 2021 Budget Law regarding the exemptions provided for some categories of properties that appear to have been most affected by the restrictive measures implemented in order to contain the number of Coronavirus infections, even the most recent decree-laws have introduced new exemptions and concessions.
Specifically, through the entry into force of the Sostegni Decree and the Sostegni bis Decree, which took place by the Italian Prime Minister Mario Draghi, new concessions were also confirmed for other categories of Italian citizens who are be in possession of a regular VAT number.
It is, therefore, the possibility of avoid the payment relating to the first installment of the IMU 2021 tax, for all those taxable persons, who appear to be holders of a VAT number and who regularly carry out professional, business or art activities, as well as producers of agricultural income, who have all the necessary conditions to obtain the recognition of contributions non-repayable, provided for by article 6 of the Support Decree.
Specifically, those Italian citizens who have not exceeded 10 million euros in revenues in 2019 and who have actually recorded a decrease in turnover over 30% compared to the previous year will be able to access the exemption.
However, it should be noted that in this case it is apartial exemption from the IMU tax, as for the moment it refers exclusively to the first installment of payments, whose deadline has been set for June 16.
Aspiring freelance journalist and social media manager, born in 1995.
I was born on the beautiful island of Capri and I graduated in Organization and Marketing for Business Communication from La Sapienza of Rome. My greatest passions are writing and digital marketing. It was precisely these that brought me today to be part of the Trend-online team of editors and to collaborate as a communication professional with various Italian companies.
My motto is? “Be the change you want to see in the world”.