Imu balance 2023: time is running out. Taxpayers will need to pay the balance for the current year by Monday, December 18. Who needs to pay? Who doesn’t? All statements from the Ministry of Economy and Finance.
Imu balance 2023: who does not need to pay
According to Mef’s statement, no payment is required for illegally occupied properties for which a complaint has been made to the judicial authorities. The exemption applies even if the implementing decree concerning only the declaration form has not yet been adopted. Taxpayers benefiting from the exemption will be required to submit their IMU declaration exclusively electronically until June 30, 2024. In the panorama of general rules, it is also necessary to take into account the advantages provided in certain cases, which completely eliminate the payment of taxes. reducing the amounts payable, such as taxes, taxes or discounts provided to retirees residing abroad. The most famous exemption is undoubtedly the one relating to the main residence, excluding luxury properties. When it is said that IMU is not paid on the first residence, it means that no debt is paid on the property that is the owner’s registered residence and habitual residence.
But even those who are required to pay house tax may not have to pay it: there is no need to pay the IMU if the amount due does not exceed 12 euros, taking into account both the deposit and the balance and all property owned. or a lower amount determined by the relevant Municipality. Additionally, the deadline does not apply to any tenant or bare owner.
Imu 2023, who pays
In total, the IMU moves around 22 billion euros. Owners of property other than the main residence and those who do not benefit from special exemptions must pay. The tax particularly concerns the following categories of citizens:
- property owners;
- Owners of real usufruct, usage, settlement, amphitheatre, and surface rights on the real estate;
- parents appointed to the family home by judge’s decision;
- concessionaires in case of concession of state-owned areas;
- Tenants of properties granted under financial lease, including those to be built or under construction.
However, to give a few examples, the deadline does not concern any tenant or bare owner.
Calculation and rates
Considering the expiration of the 2023 IMU balance, it should be noted that the calculation must be made with the rates approved by the Municipality for the current year by special decisions on the website of the Ministry of Economy and Finance. Starting from what is prescribed by law, different regions may provide higher or lower rates than the standard, taking into account certain limits. If you can refer to the previous year for the advance payment, the amounts will be adjusted at the second appointment of the year: Upon payment of the December installment, the calculation should be updated and any adjustments to the basis should also be made. payment of new values.
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Source: Today IT
Roy Brown is a renowned economist and author at The Nation View. He has a deep understanding of the global economy and its intricacies. He writes about a wide range of economic topics, including monetary policy, fiscal policy, international trade, and labor markets.
