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Imu, there is a way to pay only half: how to do it




There is a way to pay only 50% of the Imu, but it is not always possible: let’s find out who can do it and how

IMU 2021 (Photo: Pixabay)

L’Imu, which stands for Single Municipal Tax, is a tax that has replaced the ICI, IRPEF and other additional regional and municipal taxes. It is calculated on land income referring to properties that are not leased. The average cost in Italy dell’Imu is around 1000 euros. It can be paid in half, but you must be the owner of an uninhabitable and uninhabitable house. To do this, a self-certification from the owner is enough.

This possibility comes from a decision of the Cassation, number 1263, of 23 January 2021. The authority has expressed itself on the possibility of halving the tax for unusable or unused houses. As already mentioned, you need aself-certification in which the inability to use the house is certified. Previously, the conditions of unavailability or inability of the latter had to be ascertained by the competent technical office, with the appraisal that will be charged to the owner. Now the latter is no longer needed.

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Imu, all cases of reduction or exemption

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Uninhabitable or uninhabitable houses allow you to receive one 50% reduction on the tax base to be declared for theImu. The declaration must be submitted by 30 June. Same situation for the historic or artistic properties and for homes on loan to children or parents, provided there is a contract (albeit free) registered that is expected to be used as a main residence.

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In the event that the second homes are rented with an agreed fee, l’Imu will be reduced by 75%. For the assigned family home, in the event of divorce, the custodial parent of the children will be eligible for the exemption as it becomes the main residence.




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Source link
https://www.inews24.it/2021/02/23/imu-come-pagare-solo-meta-rata/


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