From the January 1 last yearFriuli-Venezia Giulia has introduced a new local tax, theILIA (Local Autonomous Real Estate Tax), which applies to properties owned in the region. This new tax replaced the previous IMU for properties located within the regional territory, while the old IMU continues to apply for properties outside Friuli Venezia Giulia.
Tax codes updated for 2024
For the payment of the ILIA relating to the year 2024, they were tax codes updated. It is important to use the correct codes to avoid problems with filing and paying tax.
- Buildings for residential use other than the main residence: Use the tax code 5902. For the first property owned other than the main residence, the tax code 5901applicable only to a property in Friuli-Venezia Giulia, declared as such.
- Capital goods: Starting in 2024, instrumentality is determined for destination and no longer by nature. To benefit from the preferential rate of 0.96%, it is necessary to present the ILIA statement. For category D properties, if they are instrumental, the tax code 5906; otherwise, the tax code 5907.
Compilation of the ILIA declaration
There ILIA statement requires a specific compilation of the Annotations Field. The properties must be described in detail, according to the following indications:
- Buildings instrumental to economic activity: Indicate “No. order
- First building for residential use other than the main residence: Specify “No. order
Payments already made
It was made clear that taxpayers need not worry if they have already made payments using the slips received from Esatto, which did not contain the updated codes. The payments were still received by the systemand no new compilation or payment is necessary.
ILIA payment deadlines 2024
To pay the ILIA 2024, it is essential to respect the following deadlines:
- June 17, 2024 for the payment of the deposit
- December 16, 2024 for payment of the balance
Additional Information
For further details and to access the ILIA statementyou can visit the following link: Municipal Tax Guide – ILIA.
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