Imu, the deposit must be paid by 16 June: here’s who has to do it and who doesn’t, the calculations and the news
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Dates and news
The season of the 730 model has just begun and it is already time to go to the checkout to satisfy the appetite of the Municipalities. In fact, by 16 June, property owners must pay the 2023 advance of the IMU. fortunately confirmed the exemption for main houses and related appurtenances, excluding luxury ones. The 25% reduction in the IMU for properties rented at an agreed rent also remains in force. Among the novelties of 2023 the exemption for illegally occupied properties and therefore not usable or available, on condition that a complaint has been presented to the judicial authority for trespassing or that the criminal prosecution for illegal occupation has begun. For subjects who, as of 1 May 2023, have their residence or legal or operational headquarters in one of the flooded Municipalities of Emilia Romagna (list attached to the flood decree law), the terms of tax payments due until 31 August 2023 are suspended and therefore also the Imu down payment. The municipal property tax, as has become customary, must be paid in two instalments. The 50% deposit must be paid by 16 June, while the remaining 50% must be paid by 18 December (the 16th natural deadline falls on a Saturday). For the down payment, the simple calculation, if there have been no changes in the real estate stock, just add the Imu paid in 2022 between the down payment and the balance and pay 50% of this amount, for each type of property, using the related tax code ( see graph opposite). If there have been changes in the financial situation during 2022 or 2023, such as purchases or sales or successions, it is advisable to take the current situation into account, but still applying the rate approved by the municipality for 2022 for the down payment.
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– Imu, all the useful information to do the calculations well
Jun 05, 2023
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