How to calculate the IMU and who has to pay it: the quick guide

How to calculate the IMU and who has to pay it: the quick guide
How to calculate the IMU and who has to pay it: the quick guide

June time of IMU. In fact, it expires on June 16, 2021 the payment of the deposit, i.e. the first installment, of the house tax. There will then be time until December 16, 2021 for the balance (here you will find all the benefits and exempt subjects). But how is the IMU calculated?

IMU, who has to pay it

Let’s start by saying that the IMU-Own Municipal Tax, introduced starting from 2012, is due from owner or from holder of another real right (usufruct, use, dwelling, lease, surface), by the concessionaire in the case of concession of state-owned areas and by the lessee in the case of leasing, for:

  • manufactured, excluding the first houses classified in the cadastral categories other than A / 1, A / 8 and A / 9
  • building areas
  • agricultural land.

The first house, or main residence, is defined as the real estate unit in which the individual and the members of his or her family reside and habitually reside. This definition also includes the appurtenances of the same classified in the cadastral categories C / 2, C / 6 and C / 7, to the maximum extent of an appurtenant unit for each of these categories, even if registered in the cadastre together with the unit for use. housing.

The IMU applies in all municipalities of the national territory, without prejudice to the autonomy provided for by the respective statutes of the Friuli-Venezia Giulia region and the autonomous provinces of Trento and Bolzano: for the latter provinces, the simple real estate tax (IMIS) and the municipal real estate tax continue to apply respectively (IMI).

IMU 2021, down payment and balance: the deadlines

IMU 2021 can also be paid in two tranches:

  • l’down payment it is to be calculated with the 2020 rates and is equal to 50% of the total calculated amount;
  • the balance final takes into account the rates approved for 2021.

If the municipality has not given provisions regarding the 2021 rates, the balance will be equal to the remaining 50% of the amount calculated in advance and not paid with the first installment

IMU, how it is calculated: the tax bases

The IMU is calculated by applying the tax rate set for each case to the tax base provided for by law. Let’s see the detail.

Buildings registered in the land registry

For buildings registered in the land registry, the tax base consists of the value of the property, determined by applying the following multipliers to the amount of the cadastral income, revalued by 5%:

  • cadastral category A (except A / 10): 160
  • A/10: 80
  • B: 140
  • C/1: 55
  • C/2, C/6, C/7: 160
  • C/3, C/4, C/5: 140
  • D (except D / 5): 65
  • D5: 80.

Building areas

For building areas, the tax base is constituted by the market value in common trade on 1 January of the tax year, or starting from the adoption of the planning instruments, taking into account the following elements:

  • territorial area of ​​location;
  • building index;
  • intended use permitted;
  • charges for any land adaptation work required for construction;
  • average prices recorded on the market from the sale of areas with similar characteristics.

The Municipalities, with their own regulations, can periodically determine the market values ​​in common trade of the building areas for homogeneous areas, in order to limit the power of assessment if the tax has been paid on the basis of a value not lower than the predetermined value.

Agricultural land

For agricultural land, as well as for non-cultivated land, the tax base consists of the value obtained by applying a multiplier equal to 135.

The state law establishes, for each case, the IMU rate in a standard measure that can be modified by the municipality, increasing or decreasing, within the maneuverability margins established by the same law.

The Municipality determines the rates of the IMU with a resolution of the Municipal Council, which must be:

  • approved by the deadline for the adoption of the budget for the reference year, set at 31 December of the previous year, but generally postponed by law or decree of the Ministry of the Interior
  • published on the website http://www.finanze.gov.it by 28 October of the reference year.

IMU, how it is calculated: the rates

The rates established by law for each case and the relative maneuverability margins by the municipalities are as follows:

main house of cadastral category A / 2, A / 3, A / 4, A / 5, A / 6, A / 7: exempt

main dwelling of cadastral category A / 1, A / 8 and A / 9 (to which a deduction of 200 euros is applied):

  • rate established by law: 0.5%
  • minimum rate that can be established by the Municipality: 0%
  • maximum rate that can be established by the Municipality: 0.6%

buildings of the cadastral group D:

  • rate established by law: 0.86% (0.76% reserved for the State)
  • minimum rate that can be established by the Municipality: 0.76%
  • maximum rate that can be established by the Municipality: 1.6%

buildings built and intended for sale by the construction company, as long as this destination remains and are not in any case leased (goods buildings):

  • rate established by law: 0.1% (exempt from 2022)
  • minimum rate that can be established by the Municipality: 0%
  • maximum rate that can be established by the Municipality: 0.25% (exempt from 2022)

instrumental rural buildings:

  • rate established by law: 0.1%
  • minimum rate that can be established by the Municipality: 0%
  • maximum rate that can be established by the Municipality: 0.1%

other buildings (buildings other than the main residence, buildings of cadastral group D, goods buildings, rural instrumental buildings):

  • rate established by law: 0.86%
  • minimum rate that can be established by the Municipality: 0%
  • maximum rate that can be established by the Municipality: 1.06%
  • further increase that can be established by the municipality to replace the TASI surcharge: 1.14%

building areas:

  • rate established by law: 0.86%
  • minimum rate that can be established by the Municipality: 0%
  • maximum rate that can be established by the Municipality: 1.06%
  • further increase that can be established by the municipality to replace the TASI surcharge: 1.14%

agricultural land (if not exempt):

  • rate established by law: 0.76%
  • minimum rate that can be established by the Municipality: 0%
  • maximum rate that can be established by the Municipality: 1.06%.

What data you need to have to calculate the IMU

To calculate the IMU, here are generally the data that you need to have on hand:

  • Municipality cadastral code
  • cadastral category
  • cadastral income
  • percentage of ownership
  • period of possession
  • IMU rate on account
  • balance IMU rate
  • historic or uninhabitable property

On the site of the Revenue Agency the service is available for the consultation of cadastral income. It is sufficient to indicate in the search fields of the form:

  • your tax code;
  • cadastral identifiers (Municipality, section, sheet, parcel);
  • the province of location of any property.

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