A few more days and we will pay the first installment of the IMU tax; but there are also those who will be exempted or will receive reductions
A few more days and the first IMU installment will have to be paid. In fact, from 16 June it will be up to thousands of Italians to face the first installment. Not a good time to remember for the start of summer.
However, there will be who he won’t have to pay, and this news is linked to the lost fund. In fact, they will be exempted to various subjects in the trade sector, who have benefited from the contribution thoroughly. So let’s go into the specifics.
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Imu: all those who will not pay
They can therefore be considered exempt, both owners of properties intended for hospitality activities, but also for hotel purposes, used for various types of shows and fairs; taxable persons who carry out their activity in a specific property will also be able to do so. Even those who own properties for non-profit organizations and agricultural land, as well as a VAT number, with the benefit of the non-repayable fund, will not pay.
For those who have to pay this, or other taxes, it is better to remember all the tax deadlines of June 2021. Let’s then understand how it behaves with the IMU, who is resident abroad. Here we do not find an exemption, but a reduction, for those who are retired in the country of residence. The reduction of the IMU, will be applied in the case, to a single property in Italy, and with one condition. In fact, the possibility is given only to those who have a pension accrued under an international agreement with Italy.
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Again, types of exempt properties from the tax. According to article 1, paragraph 599, of the 2021 Budget Law, the properties that have had the concession also in 2020 will be exempted. But if you do not have to pay the first installment, there will also be properties of cadastral category “D”, if used by companies of set-up activities for exhibition structures. For example, all those concerning fairs, events, for shows, but also night clubs and discos.