In view of the deadline of Monday 17 June (falling on Sunday 16th), the last day to make the advance payment of the IMU due for 2024, the Confbuilding of Piacenza, in collaboration with the Banca di Piacenza (which, in addition to having published the relevant information on its website, www.bancadipiacenza.it, makes its payment offices available), disseminates a specific guide with all the instructions on the tax (taxable base, rates, how and when to pay, etc. ..) and a table with the main rates set by the Municipality of Piacenza. Confconstruction and Banca di Piacenza point out that by June 30th, in the cases provided for by law (for example in the case of loan to 1st degree relatives to take advantage of the 50% reduction in the presence of all the necessary requirements), it must be submitted. the IMU declaration for communications relating to the year 2023. Please also remember that from 2023, properties which are neither usable nor available, for which a report has been submitted to the judicial authority in relation to the crimes referred to in the articles 614, second paragraph, or 633 of the penal code (respectively “trespass” and “Invasion of land or buildings”) or for whose illegal occupation a complaint has been filed or criminal legal action initiated. The legislation requires the taxable person to communicate to the Municipality concerned, according to electronic methods established by decree of the Minister of Economy and Finance, the possession of the requirements that give the right to the exemption. Similar communication must be sent when the right to exemption ceases.
The Ministry of Economy and Finance has however specified that the exemption is valid even if the envisaged implementing decree has not yet been adopted (which only concerns the declaration form) and that taxpayers who benefit from the exemption must for now present the Imu declaration, exclusively electronically, by 30 June of the following year. Those who took advantage of the exemption in 2023 will therefore have to submit the Imu declaration by 30 June 2024.
At the headquarters of the Confbuilding of Piacenza (Via Del Tempio 27-29 – Piazzetta della Prefettura, tel. 0523.327273. Offices open from Monday to Friday from 9.00 to 12.00, Monday, Wednesday and Friday also from 16.00 to 18.00; e-mail: info @confediliziapiacenza.it; website: www.confediliziapiacenza.it) a specific assistance and consultancy service has been established for the payment of the tax. In particular, the Association’s offices will provide information on the rates and deductions of the various Municipalities, will calculate the taxes due and will provide support in completing the payment forms.
