Like every December we talk about Imu again, but this time not only for the second installment due on December 16th. An amendment to the maneuver presented by the rapporteurs provides for a rule to flush out the so-called "fake first houses”. Basically an anti-avoidance measure, because it punishes taxpayers who provide declarations of convenience to the tax authorities by obtaining aImu exemption to which they are not entitled.
Before going into the merits, however, it is necessary to repeat a distinction that may seem pedantic, but has its weight when thinking in fiscal terms. Talking about a "first home" is wrong: the Imu is not paid on the main residence, which is a different concept.
- The expression "first home” refers to the possession of the property (one can buy a property as a first home even while maintaining residence elsewhere, as long as it is in the same Municipality) and is essential for taking advantage of tax benefits at the time of purchase (such as reductions on registration tax or on VAT).
- The main house instead, it is the house where you have your registered residence and habitually reside, and it is this that is exempt from the Imu (unless it is a luxury property registered in categories A/1, A/8 or A/ 9).
Translation: those who do not live in the building in which they have their residence, even if he bought it as a first home, must pay the IMU on top of it as if it were a second home.
However, many taxpayers got smart, presenting as their main residence also the property in which they do not normally live, but which perhaps they use for holidays. It suffices that one of the two spouses takes up residence in the second home and voilà, the game is done: the Imu exemption doubles with impunity, because no Municipality checks whether the properties are empty for most of the year or if anyone actually lives there. Moreover, with this simple operation two crimes are committed: tax evasion on the IMU e forgery in public deed for the lie told to the registry office.
But how many would be these false main houses? According to the government approx 135mila, and once emerged they would produce an additional revenue equal to 200 million euro, also because - probably - the phenomenon is more widespread in the Municipalities where the rates are higher.
However, it seems that the executive intends to give up this money, probably in order not to expose itself to attacks by the opposition a few weeks before the regional elections in Emilia Romagna and Calabria. “I think we will give a negative opinion to this amendment, but we will have to look into it, this is not an amendment by the Government – said the Minister of Economy, Roberto Gualtieri, Half an hour more on Rai3 – There are also phenomena of false double first homes, but it is absolutely necessary to avoid hitting families who, for example, legitimately work in different places ”.
