Tax Revenue and Property Sector
Tax Service
IMU DEPOSIT 2024 NOTICE TO TAXPAYERS
The 2020 Budget Law (Law 27 December 2019, n. 160) introduced the new IMU which also merges the previous TASI, resulting in simplification in relation to management and calculation methods. The IMU is governed by Art. 1 paragraphs 738/783-Law 27 December 2019, n. 160 – Budget Law 2020 – and by the Municipal Regulation approved with City Council Resolution n. 22 of 05/29/2023. For the year 2024, the calculation of the IMU advance must be carried out on the basis of the rates and deductions expected for 2024 and approved with City Council Resolution no. 95 of 12/12/2023.
THE DEADLINE FOR PAYMENT OF THE IMU DEPOSIT IS JUNE 17, 2024.
The art. 1, paragraphs 48 and 49, of Law no. 178/2020 Budget Law 2021 provides that, from 2021, for a single real estate unit for residential use, not rented or granted on loan for use, owned in Italy as property or usufruct by non-residents in Italy, holders of a pension accrued under an international agreement with Italy, the IMU is applied to the extent of half. For building areas, the taxable base is given by the market value in common trade on 1 January of the tax year.
The Municipality of Andria, for the sole purpose of facilitating the taxpayer’s compliance and for verification purposes, has determined the values of the building areas, most recently, with resolution of the municipal council no. 22 of 22/4/2021.
