To find out what the new rates will be, we will have to wait until September. A few more years, however, for the complete revaluation of cadastral income. On many points of view the Imu remains a mystery, but around the general mechanisms the fog begins to clear. However, there are areas of uncertainty, especially as regards the margins of discretion left to local administrations.
From this point of view, an exemplary case is the one we are dealing with the rented houses. To find out how the IMU will be paid on these properties, it is necessary to distinguish between the two basic types of contract: free-of-charge leases (in which landlord and tenant freely establish the cost of the rent) e those with controlled fees (where the price is set by the territorial agreements concluded between the tenants' organizations and those of the landlords).
In the second case, local administrations will be able to provide concessions without being obliged to shoot anything in Rome. For the free canon, however, the question is more complex. On these houses the municipalities will be able drop the rate down to 0,4% (the standard is 0,76%, the maximum is 1,06%), such as the basic one established in the Salva-Italia decree for the so-called "main residences" (those in which taxpayers have tax residence and usually reside). Unfortunately, however, it is easy to predict that no administration will go so far, simply because in doing so it would collect practically nothing.
The municipalities will be able to forfeit the entire funds deriving from the IMU on the first home, but on all the other homes - including those rented - half of the standard rates envisaged for second homes will be removed from the State. Today this threshold is set at 0,76%, of which 0,38% would therefore go to the Treasury. In any case. It is therefore not clear why the municipalities should decide to apply the rate at 0,4%, which would leave their coffers a meager 0,02%.
