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Single Municipal Tax (IMU) 2022: who must pay and when
What happens in case of omission, delay, or irregularity in payment
This year, the payment terms for the IMU are as follows:
- first instalment: 16th June 2022;
- second instalment: 16th December 2022.
Below we are going to explain who is required to pay this tax and on which property. We are then going to focus on the IMU exemption relating to the main residence. Finally, we are going to explain what happens if this tax is paid late.
- IMU: Single Municipal Tax
The Single Municipal Tax (IMU) is the tax due for the possession of buildings, excluding the main properties classified in the cadastral categories other than A/1, A/8, and A/9, of building areas and agricultural land. The IMU tax is owed by the owner or the holder of other property rights (usufruct, use, dwelling, lease, surface), by the concessionaire in the case of concession of state-owned areas, and by the lessee in the case of leasing.
- IMU and the exemption for the main residence
The law provides for an exemption when the property is used as a main residence and falls into one of the following cadastral categories:
- A/2 civil properties;
- A 3 commercial properties;
- A/4 properties for benefit use;
- A/5 properties for special benefit use ;
- A/6 rural properties;
- A/7 properties in small residential villas.
The main residence is the property where the owner and his family usually live and where they also have their registered residence.
The payment of the IMU is still due if the home is considered of luxury type – if it falls within the cadastral categories A/1, A/8 and A/9, of stately homes, villas and castles. If the property belongs to one of such categories the IMU is paid at a rate of 4 per 1000. In this case however there is still the right to a deduction on the first home, the amount of which is established by the residential municipality with a specific resolution.
The services of the first house enjoy exemption from payment to the maximum extent of a single unit. For example, for a house with one garage and one cellar, the IMU will not have to be paid only for the main house and for one of the two services.
- What happens in cases of omission, delay, or irregularity in payment
Active amendment makes it possible to remedy omissions, delays, or irregularities in payments by paying a lower penalty than that which would be incurred if it was imposed by the Revenue Agency.
We are now discussing what the sanction is and how the active amendment with the Revenue Agency works. With active amendment, those who have not paid the IMU 2022 instalments within the prescribed deadlines will be able to regulate their position with the Revenue Agency. The sooner the active admission is carried out, the lower the penalty will be.
In detail, the active amendment for non-payment provides for a mini penalty equal to 0.1% of the amount due for each day of delay up to 14 days from the deadline.
Up to 30 days, the penalty provided for with the active amendment is in the order of 1.5%. Up to 90 days of delay, the penalty rises to 1.66%. It is possible to take advantage of the active amendment within one year of the expiry of the IMU 2022 instalments but in this case the penalty is 3.75% of the amount due.
After one year from the expiry of the IMU instalments, it is still possible to request an active amendment by paying a fine of 4.28% (up to two years from the expiry), or 5% (more than two years from the commission of the violation).
Failure to do so entails an edictal sanction by the Municipality where the property is located to the extent of 15% if the delay in payment does not exceed 90 days. Beyond 90 days, the penalty rises to 30%.
We hope to have given you useful information. If you have any questions or concerns on the subject, please write us an email at: info@fiatlux.legal. We will be happy to answer any of your doubts.
Kind Regards,
avv. Federica Loreti
Fiat Lux Legal[/vc_column_text][/vc_column][/vc_row]