Cold shower on the real feasibility of the abolition of the IMU, much heralded during the electoral campaign by a part of the political forces.
Indeed, according to the experts of the joint technical commission for the implementation of fiscal federalism of the Treasury (Copaff): "Overall, the tax on real estate cannot be significantly reduced for reasons of balance sheet balance and the structure of the tax levy total".
The sentence was pronounced in the hearing on the Imu Decree held at the Finance and Labor commissions of the Chamber, a decree relating to the suspension of the first installment of the Imu on the first home and the financing of the Cig (Cassa redundancy earnings) by way of derogation.
More specifically, the report presented states in general that: "There are no well-founded reasons of an economic nature to grant the main residence a particularly privileged status compared to other properties", it continues, arguing as "a generalized exemption of the first home, excluding from Imu, the majority of residents would deprive the most important municipal tax of its meaning as a local tax”, but at the same time ask to “strengthen the system of deductions for the main house to deal with the difficulties of some taxpayers”.
Very significant is the prescription that "it would have been appropriate to provide for the suspension, or at least the reduction, of the advance relating to the properties belonging to the companies" since "this type of property has undergone, with the transition from ICI to IMU, a significant increase in the tax burden.
The regret of the Ministry's technicians goes to the non-inclusion of company properties among the categories subject to the suspension of the advance also because the companies: "Given the persistent and pervasive economic crisis, [..] suffer particularly from those taxes, such as the Irap and Imu, the amount of which does not depend on the achievement of profits”. Consequently, "a direct intervention on the parameters (rates and multipliers of cadastral values)" of the Imu for businesses is hoped for.
