THE EAGLE. The deadline for paying the first Imu installment, the municipal house tax, expires on Monday 17 June. For 2024, the advance payment deadline, originally set for June 16, is therefore postponed to the following day, due to the fact that tomorrow is Sunday.
Those who pay are the owners of properties, building areas and agricultural land. Here, in detail, who is required to pay and who is exempt.
WHO MUST PAY.
The Imu represents one of the main taxes on housing. The obligation to pay falls not only on the holder of the real right of usufruct, use, dwelling, emphyteusis, surface, but also on the parent assigned to the family home following a judge’s order, on the concessionaire in the case of concession of state-owned areas and on the tenant for properties leased under financial leasing from the moment of delivery and for the entire duration of the contract.
The exemption from payment for first homes remains confirmed for 2024 as long as they are not luxury, just as the concessions and reductions remain in force, including that provided for in the case of free loan for use.
HOW YOU PAY.
The Imu must be paid in two instalments: the deposit and the balance. And the calculation is based on the previous year’s rates, but it is possible to use the current year’s rate if it is more advantageous, paying the entire amount in one solution in June. As for deadlines, the deposit must be paid within 48 hours. The balance, however, must be paid by 16 December 2024.
The payment can be made via Form F24, standard or simplified, the PagoPA platform, or via an approved postal payment slip. The tax rates for 2024 are as follows: 0.5% for luxury first homes, 0.86% for other properties, i.e. second homes including building land; 0.86% for properties for productive use (category D), of which 0.76% is reserved for the State; 0.76% for agricultural land; 0.1% for rural buildings for instrumental use and 0.1% for non-rented goods buildings.
All rates on which individual Municipalities can intervene, increasing or decreasing them, sometimes to the point of zeroing them.
CONCESSIONS
AND EXEMPTIONS.
When calculating the IMU it is necessary to consider the benefits provided, including the 50% tax base reduction for buildings of historical or artistic interest declared unusable, real estate units granted on free loan for use by the taxable person to relatives in straight line within the first degree and the properties of Italian pensioners residing abroad and registered with the Aire.
With ruling number 60 of 18 April, the Constitutional Court also confirmed the stop to the payment of tax on illegally occupied properties. Owners are also given the ability to request a refund on past payments. On the tax exemption front, the exemption from the payment of IMU is extended by one year for the Municipalities affected by the earthquakes of 2012 in Emilia-Romagna, Lombardy and Veneto and of 2016 in Central Italy, including Abruzzo.
OCCUPIED HOUSES.
Anyone who has paid the IMU in past years for a home that was illegally occupied by others can now request and obtain a refund, in the wake, as mentioned, of ruling 60/2024 of the Constitutional Court. The outcome of the request, however, is not a given and the payment of the IMU on the occupied property must not have occurred more than 5 years later. If, however, five years have passed and if no appeal has been made, you will not be able to enjoy the effects of the sentence.
However, the Municipality has 180 days to comply from when it received the reimbursement request. However, the taxpayer can appeal if the administration does not appear after 90 days. If, however, the Municipality were to give a negative opinion, the days available for the appeal are a total of 60. According to the estimates provided by the government starting from the data released by Federcasa, the occupied properties in 2023 were more or less 48 thousand: the The annual IMU revenue from occupied houses is worth around 26 million euros for public residential construction, while the amount due to private individuals is around 13 million.
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