“Smile, tomorrow will be worse”, Murphy's law said. Words that unfortunately also apply to the IMU. The first deadline is almost upon us: by 18 June all Italians must pay the deposit. Beyond the material difficulties encountered in paying the new and very complicated tax on the house (click here for a guide to completing the simplified F24 model), many already consider this first installment a drain. However, the real sting will come in December: when we pay the balance, we will also have to disburse an adjustment on the down payment, according to the definitive rates established by the municipalities.
Local administrations are called to make a decision by the end of September. In any case, even in municipalities where the mayors have already approved, the deposit will be paid with the basic rates: 0,4% for first homes and 0,76% for other properties (second homes - including those abroad -, rented houses, building areas, agricultural land). The fluctuations at the discretion of the statutory auditors are respectively 0,2% and 0,3%. However, on the second home, 0,38% will still go to the State: it is therefore widely foreseeable that local administrations will raise the rate instead of lowering it, in order to obtain a substantial revenue to keep in cash.
Let's now see which are the main Italian municipalities that have already established the new rates. The data was published by Il Sole 24 Ore.
Roma. First house: 0,5%. Rented house: 1,06%. Vacant house 1,06%.
MILAN. First house: 0,4%. Rented house: 1,06%. Vacant house 1,06%.
TURIN. First house: 0,575%. Rented house: 1,06% (0,6 social housing). Vacant house 1,06%.
GENOA. First house: 0,4%. Rented house: 0,76%. Vacant house 0,76%.
BOLOGNA. First house: 0,4%. Rented house: 1,06%. Vacant house 1,06%.
FLORENCE. First house: 0,4%. Rented house: 0,99% (0,76 agreed rent). Vacant house 1,06%.
NAPLES. First house: 0,5%. Rented house: 1,06%. Vacant house 1,06%.
CAGLIARI. First house: 0,5%. Rented house: 0,86%. Vacant house 1,06%.
PALERMO. First house: 0,48%. Rented house: 0,96%. Vacant house 0,96%.
ANCONA. First house: 0,4%. Rented house: 1,06%. Vacant house 0,76%.
PERUGIA. First house: 0,4%. Rented house: 0,76%. Vacant house 0,76%.
TRENTO. First house: 0,4%. Rented house: 0,783%. Vacant house 1,06%.
BOLZANO. First house: 0,4%. Rented house: 0,76%. Vacant house 0,76%.
TRIESTE. First house: 0,39%. Rented house: 0,97%. Vacant house 1%.
AOSTA. First house: 0,4%. Rented house: 0,76%. Vacant house 0,96%.
POWER. First house: 0,4%. Rented house: 0,76%. Vacant house 0,76%.
CAMPOBASSO. First house: 0,4%. Rented house: 0,76%. Vacant house 0,76%.
