The deadline for the presentation of the 730 expires today, but Italian taxpayers will not have to let their guard down: once the tax return has been closed, the Imu one will reopen. The postponement of the payment to 16 September decided in recent weeks by the Government concerns only the first houses, the Iacp social housing, those of building cooperatives, land and agricultural buildings.
However, nothing has changed for all the other properties, on which the tax advance must be paid, like last year, by 17 June. The first installment will concern about 30 million properties and will have to guarantee a revenue of almost 10 billion euros. To pay it you can use the F24 model (ordinary or simplified) or the postal order. From this year it is no longer possible to use the old Ici model.
Ma How is the Imu 2013 calculated? Here are the key steps to follow:
1) Re-evaluate the cadastral income of 5%.
2) Find the multiplier, i.e. the figure to be multiplied by the revalued annuity in order to obtain the cadastral value (160 for second homes, those rented or granted on loan, garages and warehouses; 80 for offices; 55 for shops and the shops).
3) Find the correct municipal rate and apply it to the cadastral value to obtain the Imu due for the whole year. In the vast majority of cases, these are still the thresholds set for 2012. By 16 October – also considering the overall reform of the tax, which should be approved by August – the municipalities will have to decide on the rates for 2013, which will apply only with the balance of 16 December.
4) Divide the result by two and pay the sum thus obtained by 17 June.
From 2013, the IMU becomes a fully municipal tax (with the sole exception of category D buildings: hotels, industrial warehouses, factories, commercial properties). This means that the payment procedure will be simpler than last year, since taxpayers will no longer have to divide the share owed to the state from that destined to local authorities.
