The date is now very close, but the technical times for an intervention in extremis would still exist. The theme is that of the Imu: by next June 16, all property owners will have to pay the advance of the single municipal tax. Among them, even those who do not have the availability of the house (or commercial space), due to the blocking of evictions introduced following the Covid emergency. A paradox, to which, however, the government has not yet decided to give a solution: the payment of the first installment has been canceled for the tourism sector and also for the most troubled companies, which fall within the parameters of the so-called “refreshments”. But not for the owners sacrificed in the name of the pandemic crisis, although many of the “frozen” releases refer to situations prior to the pandemic, which therefore have nothing to do with Covid.
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The pressing in progress for days is therefore addressed primarily to the executive, the only one who with an emergency measure could cancel the deadline arriving in a week; but it is also addressed to Parliament, where indeed it is about to produce effects, at least in the form of amendments to the Sostegni bis decree: some have been announced by the Lega and Fratelli d’Italia, but other political forces are also sensitive to the arguments put forward by Confedilizia. The owners’ association continues its battle for a correction of the block, in order to free at least all the properties with pre-pandemic arrears. But in the meantime it also looks at the imminent IMU advance payment, to avoid that, for the owners involved, the insult of the tax to be paid is also added to the damage of not having the properties.
The deadline for the presentation of the amendments to the Sostegni bis decree, in the Budget Committee of the Chamber, is set for tomorrow afternoon. Clearly, unlike what would happen with a new law decree, a course correction in that place would not have immediate effect and would become effective long after the date of 16, because it would be necessary to wait for the conversion into law within a maximum of 60 days and the publication in the Official Journal. In essence, therefore, it would only have value for the balance installment scheduled in December, while as regards the down payment it would be necessary to proceed with some form of reimbursement.
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But how much would the cancellation of the IMU cost the public budget for the whole of 2021, limited to the audience of owners who – despite themselves – are only virtually so? Based on the approximately 100,000 evictions that would fall within the block, according to an assessment made by the same executive, a maximum financial commitment of 70 million can be calculated with the application of a rate and average cadastral income. Not insignificant burden but all in all contained when compared to the figures at stake: the Sostegni bis, which is only the latest of the measures intended to tackle the Covid emergency, can draw on a budget variance authorized by Parliament equal to 40 billion. The cost could of course be lower if a partial tax credit or other form of compensation were ultimately chosen.
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As for the blocking of evictions, it was subject to a further extension with the previous Sostegni decree approved in mid-May. The extension from 30 June to 30 September does not concern the release measures prior to 28 February 2020 and therefore at the beginning of the pandemic; it should be remembered, however, that given the normally long times of the procedures, many of the measures adopted from March onwards are actually to be referred to arrears prior to Covid. The measures ranging from October 2020 to June of this year will instead be further frozen until next December 31st.
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Therefore, further legislative action is expected. Confedilizia has had contacts, as well as with the various political forces, with the Ministry of Justice and that of Infrastructures. Meanwhile, doubts of unconstitutionality on the part of the Italian courts continue to rain on the decision adopted by the government. After the ordinances from Trieste and Piacenza, the most recent now comes from Savona. The juridical argument focuses in particular on the automaticity of the rules that provide for the block without verifying the concrete situations. And therefore without comparing the alleged situation of need of the defaulting tenant with that of the owner who sees himself deprived of a source of income in many cases decisive.
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