The countdown to payment has started first installment IMU 2023. The Proper Municipal Tax is the tax due on properties other than the main residence and is paid in two annual installments. The first installment due, i.e. the down payment, must be paid by 16 June, while the second, the balance, is set for December 18 (since the 16th falls on a Saturday). But not everyone has to pay it and the amount depends on several factors. Furthermore, over the years the IMU legislation has undergone several changes, the last of which came with the Budget Law 2023 and Milleproroghe decree which they actually introduced different news both on the exemptions or suspensions of the installments, and on the rates, as well as some special discounts. And attention: this year, the IMU 2023 declaration, tax year 2022, will overlap with that 2021 whose deadline for submission has been extended by the Milleproroghe decree. But let's go in order and see what changes for the IMU 2023 calculation.
Who has to pay the IMU 2023?
The property tax is not payable by all home and property owners, but only by some. And I'm:
- the owners of buildings, building areas and agricultural land (only if in full ownership). Second homes in general;
- holders of the real right of usufruct, use, habitation, emphyteusis, surface on the property;
- the concessionaire of state-owned areas;
- the user in the case of a property used under a leasing contract from the date the contract was stipulated (also for a property under construction);
- the spouse assignee of the marital home following a provision of legal separation, annulment, dissolution or termination of the civil effects of the marriage.
Who doesn't have to pay the IMU 2023?
As anticipated, not all taxpayers are required to pay the IMU. From 1 January 2014, the owners of main homes are exempt from paying the tax on real estate, only if they belong to certain caste categories (in order not to pay the tax, a home, in addition to being a first home, must also not be registered as a home luxury A/1, A/8 and A/9). But what is meant by main residence? When the owner habitually resides in the property and resides by birth. Therefore, in the absence of just one of these requirements, the property is automatically considered as a second home and therefore subject to the payment of the tax.
It does not pay the Imu instead:
- the bare owner (when there is a usufruct on the property);
- the tenant of the building (the tax is paid by the real rights holder);
- the lessee leasing company (as it pays the user);
- the borrower (pays the lender who owns the property),
- the tenant of the business if the business includes a building (the payment is due to the owner of the business leased);
- the unassigned spouse in the event of separation or divorce (pays the spouse who received the use of the property).
The new exemptions
Important news for the first installment of the IMU 2023 is the assimilation to main residence (therefore exempt from IMU) of both homes owned by spouses who live in different communities and establish their residence there. To say it was one sentence of the Constitutional Court.
The IMU does not have to be paid even on social housing, on the houses of the Armed Forces in service and on the houses of Italian citizens not residing in Italy. Furthermore, the tax is not payable on the homes of elderly people residing in nursing homes. Finally, buildings belonging to the Church are also exempt, but only when they are used for worship.
Furthermore, from the 2023 budget law they are added new exemptions:
- those for the illegally occupied properties (Article 1, paragraphs 81 and 82) provided that the owner has presented the complaint to the judicial authority;
- for the buildings of the Accademia dei Lincei (Article 1, paragraphs 639 to 641);
- for properties located in territories affected by seismic events (since the 2012 earthquake in Emilia-Romagna, Lombardy and Veneto and in Abruzzo, Marche, Umbria and Lazio for earthquakes after August 24, 2016).
Another novelty this year concerns the replacement of the IMU with a new tax called ILIA (Local Autonomous Real Estate Tax) but only for the for Friuli-Venezia Giulia.
IMU 2023 calculation: concessions and reductions
There are not only exemptions, when calculating the IMU 2023 it will be necessary to check which are the concessions e reductions recognized. These are the discounts provided for the IMU 2023:
- the tax base of the IMU is reduced by 50%, for homes granted on loan for use to relatives in a straight line, who obviously use the house as their main residence (except for cadastral categories A/1, A/8 and A/ 9);
- also for 2023 the IMU discount is foreseen for foreign pensioners (with a pension under the agreement with Italy). If they own a house owned in Italy, not rented and not on loan for use, they pay 37,5% of the IMU due;
- building areas owned and managed by direct farmers or agricultural entrepreneurs;
- dwellings rented at an agreed rent. For these, the tax, determined by applying the rate established by the municipality for homes other than the main one or for the specific case in question, is reduced to 75%;
- for buildings declared unusable or uninhabitable and in fact not used, limited to the period of the year during which said conditions exist, the tax base is reduced by 50%.
When must IMU 2023 be paid? Here are the deadlines
As already mentioned, the IMU is usually paid in two installments (the first by 16 June 2023 as an advance and the second by 18 December 2023 as a balance), or in aunique rat (always by Friday 16 June 2023).
Also, by 30 June 2023 the IMU declaration for the year 2022 must be sent for the variations that occurred during the year in relation to the situations that affect the determination of the tax due. The deadline for submitting the IMU declaration has also been extended to 2021 June 30 for the changes that occurred in 2023.
How do you pay the IMU 2023?
The deposit, the single installment and the balance can be paid in various ways:
- il Model F24 standard or simplified (by filling in the "IMU and other local taxes section" and the amounts to be paid are indicated in the column "debt paid");
- la PagoPA platform;
- the appropriate Postal.
Or, through authorized tax intermediaries (accountant or tax consultant).
What changes for the rates?
State law establishes, for each case, theIMU rate in a "standard" size. Municipalities have the option to increase or decrease it, within the margins of maneuver established by national law.
Following the table provided by the MEF with rates and rules established for each case:
Therefore, the municipal council determines the IMU rates, with a resolution that must be approved within the deadline for the adoption of the forecast budget for the reference year. But this year there is one news.
Until last year, in the absence of a new resolution by October, the rates applied the previous year had to be used for the calculation. This year, on the other hand, if the Municipality approves the new rates by 14 October 2023, the new ones will be used in the balance (and in the recalculation of the down payment). If, on the other hand, the Municipality does not decide them and published by 14 October on the Portal of Fiscal Federalism, the minimum rates (8,6 per thousand) provided for by art. 1, paragraphs from 748 to 755, of the Law n. 160/2019).
IMU 2023 not paid: how to pay late
Those who do not pay within the deadlines have two options:
- pay late with the industrious repentance (tax instrument that makes it possible to reduce penalties for late payment);
- pay in installments.
In the absence of repentance, the Municipality notifies the taxpayer of an assessment notice for the recovery of the unpaid sums, together with the sanctions administrative and interests. In this case, the taxpayer can apply to his municipality to pay the sums due in installments. In addition to the fines, the legal interests depending on the days of delay between the expiry of the installment and the date of payment with amnesty. AND this year we pay much more: from 1 January 2023 the annual legal interest went from 1,25% to 5% per annum.
How can IMU be paid in installments?
Also this year it will be possible to pay the IMU in installments. This possibility is confirmed by the Ministry of Economy and Finance (MEF) in a document dated 20 September 2021 and which is still valid.
The MEF specifies that it is possible to obtain the installment payments debt, but only if you are in a temporary and demonstrable situation economic difficulty. In addition, the payment of the sums due can be divided into a maximum of 72 monthly installments.
In turn, the entity can further regulate the conditions and methods of paying in installments of the sums due with a maximum duration of no less than 36 monthly installments for debts of amounts exceeding €6.000,01. However, before proceeding, it is important to check whether your municipality has decided differently regarding the payment of the IMU by installments.
