THEImu 2021 down payment must be paid as always within the 16 June. This year though the list of exemptions it is longer than in the past, because the closures caused by Covid have led the government to lighten the tax burden on various categories.
The latest provision to intervene on this matter was the Sostegni decree, which introduced the exemption from the IMU advance for the properties of small and medium-sized enterprises (i.e. those with a turnover of less than 10 million euros) which in 2020, due to Covid, suffered at least a 30% drop in revenue every year. The exemption awaits all holders of VAT numberboth companies and individuals. In essence, the perimeter is similar to that of the non-repayable grant created with the Sostegni decree itself. However, there is one more condition: to be entitled to the Imu 2021 exemption, the owners must also be the managers of the activities carried out within the properties.
Previously, the 2021 budget law had established the exemption from the Imu advance for some sectors that had already been exempt from the 2020 Imu payment with the various emergency decrees.
If we consider all the provisions dealing with the matter, the list of Imu 2021 exemptions related to Covid includes the following categories:
- hotels, guesthouses, farmhouses, bed & breakfasts, hostels, residences and tourist villages;
- cinemas, theatres, concert halls and shows;
- bathing establishments and spas;
- discos, dance halls, night clubs and the like;
- properties of companies that set up trade fairs or events;
Even in these cases, the Imu 2021 exemption is valid only if the owners of the properties are also managers of the activities. In fact, no exemption is envisaged for the owners of properties rented out or on loan for use to companies, even if these carry out one of the activities included in the list of exemptions.
Furthermore, some specific exemptions introduced last year with the decrees have not been renewed Refreshments e Refreshments bis. Some sectors particularly affected by the various lockdowns should therefore pay the Imu 2021 advance:
- Retail;
- bars, restaurants, ice cream parlors and pastry shops;
- gyms and swimming pools.
But be careful: all these activities will be able to benefit from the new exemption reserved for small and medium-sized enterprises and linked to the drop in turnover in 2020.
Finally, there is no exemption related to Covid for the properties of natural persons who do not have a VAT number and for those owned by companies operating in sectors other than the protected ones. In these cases, therefore, the Imu 2021 deposit will have to be paid as usual by 16 June.
