Imu 2022 balance, the deadline to pay on December 16: the guide to paying the right amount

How to check the balance value

Back to the checkout to satisfy the appetite of the Commons. By Friday 16 December, property owners must pay the 2022 balance of the Imu, the single municipal tax on property. confirmed the exemption for main residences and related appurtenances, excluding luxury ones (see also the article opposite in the case of spouses with two separate residences). The Imu deposit to be paid by June 16 was determined, subject to variations, on what was paid as Imu in 2021 and paying 50% of the sum.

On the occasion of the Imu balance (here the calculations and tables so as not to miscalculate), to be paid by 16 December, the accounts must be redone by calculating the Imu due for the entire year by applying the rates decided for 2022 by the Municipality, and then deduct the deposit. If the IMU rate of 2022 is the same as that of 2021, as for example in Milan, for the other Municipalities it is better to check on the website of the individual local authority, the simple balance operation: just pay the same amount paid in June. However, it is always good to be cautious and pick up the calculator or use the computer programs of the Municipalities to determine the Imu actually due for 2022, deduct the advance paid in June and pay the difference. Any new municipal resolution, in order for it to have value for the balance, must have been published on the website of the Department of Finance www.finanze.gov.it by 28 October. If the Municipality has not approved the new IMU 2022 rates, those of 2021 will apply. In these Municipalities, taxpayers must pay the balance of the same amount as the June down payment, i.e. 50% of the total for 2021, subject to changes in the properties occurred in 2022.

Read also: Imu, old rules and new ones: all the calculations to avoid mistakes

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