The race for tax payments starts with June.
The sixth month of the year is a real tour de force for taxpayers: holders of VAT numbers, of income subject to Irpef, of properties and land.
The first appointment comes for the owners in various ways of houses, appurtenances, buildings and agricultural or building land.
These will have to pay the IMU deposit by June 16.
The balance and any adjustment must be paid, however, by 16 December.
Also this year, the IMU will not be paid on D / 3 properties, that is, destined for cinema shows, theaters and concert halls and shows that have remained closed due to Covid.
Another binding date will be that of June 30 by which the balance and the first advance payment of the personal income tax must be paid if you want to pay without having to suffer increases.
Also by 30 June, the Covid State Aid self-declaration must be sent, which must be completed by companies and individuals who have received non-repayable contributions, tax credits and other types of relief provided for by the Relaunch Decree.
June 30 is again the last day for the request for exemption from the payment of the Rai license fee.
Returning to the IMU, this is not to be paid on the first houses.
From this year, however, the spouse who has his first home, with residence and domicile, in a municipality other than the first home of the other, will also be forced to pay the Imu.
Following the 2020 budget law, a married couple or married couple with a civil marriage must choose only one property as the main residence of the family and will have to pay the Imu on the
Recently, however, the Council has raised before itself a question of constitutional legitimacy precisely on this provision because it would penalize "official" couples, in fact the members of de facto couples both maintain the Imu exemption each on their own home.
Waiting for a decision by the Constitutional Court (which could also give hope to married or civilly united with first houses in the same municipality);
married, divorced, coupled in fact or not, the Imu must always be paid on the first houses if you live in stately homes (A / 1), villas (A / 8), Castles or Historic Palaces (A / 9), these however will benefit from a deduction of 200 euros.
All second homes, rented or not, pay the IMU.
buildings, land or building areas and agricultural land.
The taxable person is the owner of the property available or leased;
the holder of another real right (usufruct, use, housing, lease, surface);
the concessionaire in the case of concession of state-owned areas and the lessee in the case of the purchase of the house with the leasing formula.
The tenants do not pay the IMU.
For the purposes of calculating the payment of 16 June, it is possible to use the rates approved for last year by your Municipality and pay 50%, while for the balance due by the deadline of Friday 16 December 2022, taxpayers must check the values of the Imu rates decided by the Municipality where the property or land stands and in case of increases by the Municipality with the balance it will be necessary to pay the additional fee possibly due to adjustment.
