Appointment with the balance on December 16
Imu 2021, when do you pay the second installment? Are there any exemptions or reductions? The appointment with the balance is for December 16th. Those who own: buildings, excluding the main residence (unless it is a housing unit classified in the cadastral categories A / 1, A / 8 and A / 9) must pay the Imu; building areas; agricultural land. The owner of the property, the holder of the real right of usufruct, use, dwelling, lease lease, surface, the assignee parent of the family home following a court order, the concessionaire in the case of concession of state-owned areas or the tenant for real estate, also to be built or under construction, granted under financial leasing.
The Imu is not paid on the first home, the main home, as long as it does not fall within the categories of luxury properties. This is one of the main payment exemptions confirmed for 2021 as well.
The calculation and payment of the second installment, according to ipsoa.it, are affected by a series of emergency provisions at the turn of the two-year period 2020/2021, due to the Covid emergency. The exemption is foreseen for: buildings intended for cinemas and theaters; properties with evictions for arrears; the buildings affected by the Lombardy-Veneto-Emilia Romagna earthquake; buildings hit by the Central Italy earthquake; common buildings Casamicciola Terme, Forio and Lacco Ameno; non-resident retired housing units (50% reduction).
Exemption for buildings intended for cinemas and theaters
The August decree (art.78, paragraph 3, Legislative Decree no.104 / 2020) establishes that the IMU is not due for the years 2021 and 2022 for properties falling within the cadastral category D / 3 intended for cinema shows, theaters and cinemas for concerts and shows, provided that the relative owners are also managers of the activities exercised there.
The two-year exemption requires that:
– the properties fall within the cadastral category D / 3;
– healthy buildings intended for cinema shows, theaters and halls for concerts and shows;
– the owners are also managers of the activities exercised there.
For these properties, for which the first installment has not been paid, the final payment for 2021 is not due.
For the sake of completeness, it should be added that these properties were also exempted from the payment of the second installment for the year 2020, as a result of art. 78, paragraph 1, letter d), of the August decree. For these properties, therefore, there is an exemption:
– of the second installment 2020;
– of the two installments of 2021;
– of the two installments of 2022.
Exemptions for residential properties with eviction for arrears
The Sostegni bis decree (art.4-ter, Legislative Decree no. 73/2021) establishes that:
– to natural persons who own a property, leased for residential use, who have obtained in their favor the issue of an eviction validation for arrears by 28 February 2020, whose execution is suspended until 30 June 2021, is recognized the exemption for the year 2021 from the payment of the IMU relating to the property;
– to natural persons owning a property, leased for residential use, who have obtained in their favor the issue of an eviction validation for arrears after 28 February 2020, whose execution is suspended until 30 September 2021 or until as of December 31, 2021, the exemption for the year 2021 from the payment of the IMU relating to the aforementioned property is recognized.
The second 2021 installment is not due for these properties.
Exemption for buildings affected by an earthquake
Municipalities of Lombardy, Veneto and Emilia Romagna
The 2021 Budget Law (art.1, paragraph 1116, law n.178 / 2020) provides that for the municipalities of the Lombardy and Veneto regions affected by the seismic events of 20 and 29 May 2012 (identified pursuant to art. , paragraph 1, DL n.74 / 2012 and art.67-septies, DL n.83 / 2012, as possibly redetermined by the delegated commissioners), as well as for those of the Emilia-Romagna region affected by the extension of the state of emergency (art.15, paragraph 6, DL n. the definitive reconstruction and usability of the buildings concerned and in any case no later than 31 December 2021.
The second 2021 installment is not due for these properties.
Center of Italy
As a result of the 2021 Budget Law (Article 1, paragraph 1119), the buildings destroyed or subject to trade union evacuation orders located in the areas affected by the seismic events that occurred starting from 24 August 2016 in Central Italy (included in the municipalities indicated in the attachments 1, 2 and 2-bis of Legislative Decree no. 189/2016) are exempt from the application of the IMU until the definitive reconstruction or usability of the buildings themselves and in any case no later than 31 December 2021 (compared to the previous deadline of 31 December 2020 ).
The second 2021 installment is not due for these properties.
Municipalities of Casamicciola Terme, Forio and Lacco Ameno
The buildings located in the municipalities of Casamicciola Terme, Forio and Lacco Ameno, affected by the seismic events that occurred on August 21, 2017 on the island of Ischia, are exempt from the application of the IMU and from the tax for indivisible services starting from the later expiring installment. until 21 August 2017 until the definitive reconstruction or usability of the buildings themselves and in any case until the tax year 2023 (compared to the previous 2020). This was established by the Sostegni bis decree (Article 9, paragraph 1-septies, Legislative Decree no. 73/2021)
Furthermore, for the year 2021, the beneficiaries of the IMU exemption are entitled to reimbursement of the first installment relating to the year 2021, paid by June 16, 2021.
The second 2021 installment is not due for these properties.
Half reduction for non-resident pensioners
The 2021 Budget Law (Article 1, paragraph 48) provides that, starting from the year 2021, for a single real estate unit for residential use, not rented or given on loan for use, owned in Italy by way of ownership o usufruct by non-resident persons in the territory of the State who are holders of a pension accrued under an international agreement with Italy, residing in an insurance State other than Italy, the IMU is applied to the extent of half.
The Department of Finance clarified that, unlike the previous legislation (art.9-bis, Legislative Decree no. 47/2014), art. 1, paragraph 48 of the 2021 Budget Law, for the purposes of recognizing the benefit, refers exclusively to “persons not resident in the territory of the State”, without at the same time providing for their registration with AIRE. In addition, the same provision requires, as additional requirements, that these subjects be:
– holders of a pension accrued under an international convention with Italy;
– resident in an insurance country other than Italy.
The Department of Finance believes that the facility can also be applied in the event that the property is owned by a German citizen – therefore not resident in the territory of the State – who is the holder of a pension accrued under an international agreement with the Italy, resident in a supply country other than Italy. Obviously, all the other requirements prescribed by paragraph 48 must also be met, i.e. it must be a single real estate unit for residential use, not rented or given on loan for use, owned in Italy by way of property or usufruct.
With regard to art. 9-bis of Legislative Decree no. 47/2014 it should be noted that, since this provision was not re-proposed in the IMU reform by the 2020 Budget law, it must be considered tacitly repealed.
For these real estate units, the second 2021 installment is due to the extent of half.
Source-www.adnkronos.com