December 16 is approaching, the deadline for the payment of the second installment of the Imu or for the full balance of the tax.
Property owners are required to pay the tax, with the exception of building areas, agricultural land and main residence, as long as it is a housing unit classified in the cadastral categories A / 1, A / 8 and A / 9, or stately homes , villas and castles or palaces of historical or artistic value).
Due to the Covid emergency, the government has ordered some exemptions and exceptions.
First of all, as already foreseen for years, you do not pay on the first home, as long as this does not fall precisely within the categories of luxury properties.
Those who own a cinema, a theater or a concert hall (properties that fall within the cadastral category D / 3) are not required to pay it for this year or the next, if they are also the manager.
According to the provisions of the Support Decree, on the other hand, a benefit is provided for those who have leased properties for residential use for which the eviction validation for arrears has been issued and whose execution is suspended until 30 June or 31 December. 2021: No payments are due for this year.
The same treatment applies to owners of properties damaged by the earthquake of 20 and 29 May 2012 in Lombardy and Veneto or those in Emilia-Romagna affected by the extension of the state of emergency.
Even those who own a house that has suffered damage due to the earthquake of 24 August 2016 in Central Italy or that of 21 August 2017 on the island of Ischia (Municipalities of Casamicciola Terme, Forio and Lacco Ameno) do not have to pay the IMU.
There is also a benefit for pensioners who are not resident in Italy, if they are holders of a pension accrued under an international convention: they will be able to pay half of the amount.
An amendment approved to the Tax Decree has instead established that the exemption applies only to a family home, even if one of the two houses is in another municipality: the spouses will therefore no longer be able to choose to reside in two houses in different municipalities. and don't pay.
