July 1, 2022

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When and who does not pay tax?

The deadline for the first payment of the IMU is approaching which is why many taxpayers are wondering who is exempt from paying the tax and what is the minimum amount the IMU is not owed. Let’s see together.

Also for 2022 is different real estate owners They will have to payIMUand the Limit from The first batch and the June 16The second installment must be paid as a balance December 16.

However, there are several cases Exemptionincluding whether the amount has reached a certain limit thresholdTax is not required to be paid. Let’s see together how much this limit is and when you are entitled to the exemption.

IMU 2022: What it is and how it works

world habitat day close-up picture of a stack of coins and a typical house (1) min

L ‘municipal tax What is the tax you entered? Monte . government In the 2011 And you pay at the municipal level on real estate possession. The IMU is Is mandatory for whom:

  • Owner of buildings, building areas and land;
  • the owner of the real right to usufruct, use, housing, rent, surface;
  • A spouse who has relinquished the marital home after legal separation, annulment, dissolution or termination of the civil effects of marriage (but only in the case of a “luxury” home);
  • franchisor in the case of concession of state-owned areas;
  • Tenant of rental properties including those to be built or under construction.

When is IMU not paid?

IMU Exemption 2022: When and Who Shouldn't Pay Tax?

as explainedDecree No. 94 submitted on April 12, 2022 from Tennis Court constitutionalityexemption fromIMU It is due when both the property owner and his family members have Same registered residence and usual residence. However, in order to take advantage of this right of exemption, it is necessary to marry or have a civil union; Therefore, the Only real couples are excluded.

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them too exempt From paying IMU owners main houses stacked in categories A/2, A/3, A/4, A/5, A/6, A/7 And related disciples, as well as I Agricultural Land They are located in the municipalities listed in Circular No. 9 from the Ministry of Finance dated June 14, 1993. In addition to agricultural lands exempted:

  • Owned and operated by direct farmers and professional agricultural entrepreneurs referred to in Article 1 of Legislative Decree 99 of 2004, registered in the agricultural pension, regardless of their location;
  • located in the small island municipalities referred to in Appendix A of Law 448 of 2001;
  • With an unchanging destination for agriculture, forestry and grazing with indivisible and unused collective ownership.

Finally, there is a final exemption option, which is when The tax is equal to or less than 12 EURPayment is not due.