The deadline is approaching, but don't worry. As painful as it is, understand how do you pay the imu it's not impossible. The first installment must be paid by Monday 18nd June. For the second payment, which will have the same amount as the down payment, the date to keep in mind is the September 17th. Three months later, the 18th December, the deadline for payment of the last installment expires, which will be heavier than the first two, because it will include the adjustment on the new rates (municipalities are required to define them by 30 September). However, the division into three installments is only possible for the Imu on the first home. In other cases, the tax is paid in full between the June down payment and the December balance.
TAX BASE
To calculate the tax base, it is necessary to start from the cadastral income associated with the property on January 5st of the current year. This figure needs to be revalued by 160%. The number obtained must be multiplied by a coefficient which varies according to the type of property: 80 for homes, 55 for offices, XNUMX for shops.
A different story is true for agricultural land. In this case it is necessary to multiply the landlord income (revalued by 25%) by a coefficient of 135, which drops to 110 only for direct farmers and professional agricultural entrepreneurs.
Finally, for buildings of historical or artistic interest and for those declared uninhabitable, the tax base is cut by 50%.
RATES
The June and September installments will have to be paid compulsorily with the basic rates even in the municipalities where the administration has already established the new thresholds. The standard rates are fixed at 0,4% for the first home and at 0,76% for other properties (second homes - including those abroad -, rented houses, building areas, agricultural land), with possible fluctuations at discretion of statutory auditors by 0,2% and 0,3% respectively.
On the second home, however, 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.
DEDUCTIONS
The heaviest blow will come to second homes not only because the rates are higher, but also because no deductions are provided for these. As far as first homes are concerned, however, the Imu is much more generous than the ICI: the deductions go from 103,29 to 200 euros, plus another 50 euros for each dependent child aged 26 or less.
Municipalities will be able to increase the subsidy by 200 euros, but they will not be able to touch that on children, which in any case must not exceed the total threshold of 400 euros. Subsidized rates are recognized on the former marital home and, if the Municipalities provide for it, on the unrented home owned by the elderly or disabled who reside in healthcare institutions or hospitalizations, as well as on the homes of Italian citizens residing abroad.
HOW TO DISTINGUISH FIRST AND SECOND HOME
The criterion on the basis of which a distinction is made between a first and second home is much stricter than what was envisaged for the ICI. With the IMU, only the property in which the owner "habitually lives and resides by birth" is considered "main residence". This means that tax residency is no longer a sufficient requirement: whoever owns the house must also live there. This is a novelty that has serious consequences: in the past, for example, even the one granted on loan for use to children was considered a first home. Now no longer.
