Imu, all June deadlines

LADISPOLI – There are two IMU deadlines for owners and usufructuaries of properties to be respected June. By 16 they will have to pay the 2024 IMU deposit for all properties subject to taxation. The deliberative documents and the program for the correct calculation of the tax and the processing of the F24 form are available on the Municipality’s website. Instead, it must be submitted by June 30th the Imu declaration. «In this regard – they explain from the municipal building – that article 1 paragraph 741 letter c) of law no. 160/2019 has reintroduced some cases of equivalence to a main residence for the purposes of the new IMU in force until 2019, for which the declaration obligation provided for under penalty of forfeiture by paragraph 5bis of article 2 of the old law decree n. 102/2013. These are: real estate units belonging to undivided ownership building cooperatives used as the main residence and related appurtenances of the assignee members; real estate units belonging to undivided ownership building cooperatives intended for university students who are assignee members, even in the absence of registered residence; residential buildings intended for social housing as defined by the decree of the Minister of Infrastructure of 22 April 2008, published in the Official Journal no. 146 of 24 June 2008, used as a main residence; family home assigned to the custodial parent of the children, following a judge’s order which also constitutes, for the sole purpose of applying the tax, the right of residence of the custodial parent himself; a single property, registered or capable of being registered in the urban building register as a single real estate unit, owned and not rented by personnel in permanent service belonging to the Armed Forces and the Military Police Forces and by those employed by the Civil Police Forces , as well as by the staff of the National Fire Brigade and, without prejudice to the provisions of article 28, paragraph 1, of Legislative Decree 19 May 2000, n. 139, by personnel belonging to the prefectural career, for whom the conditions of habitual residence and registered residence are not required. Therefore, for the cases of equivalence listed above, to which the so-called “goods buildings” are added, no relief can be granted without prior presentation of the declaration”. ©ALL RIGHTS RESERVED