Taxes in Europe Database v2
Article 13 of Decree-law no. 201 of 2011; Articles 8 and 9 of Legislative Decree no. 23 of 2011; Article 91-bis of Decree-law no. 1 of 2012 and Article 4 of Decree-law no. 16 of 2012.
Article 1, comma 380, L. 24.12.2012 n. 228
Article 1, commi 707 e 708 L. 27.12.2013 n. 147
It is provided that a quota of the tax is due to the Municipality and another quota is due to the State.
From 1.01.2013, the statel share is only required for buildings belonging to category D, ie for used buildings.
It is partially a local tax (Municipal scope) and partially a revenue tax (State scope).
The tax is payable for each calendar year on a proportional monthly basis and for the period during which the following property was in the possession of the taxpayer:
The value of the buildings registered in the cadastral registry is calculated by applying to the cadastral rent, raised by 5%, the multipliers determined according to Article 13, paragraph 4, of Decree-law no. 201 of 2011. The tax base is reduced by 50% for buildings of historic or artistic importance as well as for buildings declared unfit for use or uninhabitable.
As to building areas, the tax base is the fair market value in the common market of the area.
The value of lands is calculated by applying to the land registry value, raised by 25%, the multiplier provided for by Article 13, paragraph 5, of Decree-law no. 201 of 2011.
Deductions: a reduction of € 200 is envisaged for principal dwellings. As to years 2012 and 2013, an additional reduction of € 50 per child aged no more than 26 has been granted only if his/her place of residence and abode coincide with the mentioned principal dwellings. Such a reduction can not exceed the global amount of € 600.
These allowances must be shared between the owners according to the period of time the building was used as principal dwelling, notwithstanding the percentage of owning.
A reduction of € 200,00 is envisaged for principal dwellings belonging to category A/1, A/8, A/9 e their appliances.
From 1.01.2014, the increase of € 50,00 for each child aged up to 26 years old, usually resident and resident in the main house is no longer applicable
Exemptions: the IMU tax (Municipal Tax) does not apply to buildings belonging to the State, the regions, the provinces, the municipalities, the mountain areas, the associations of mountain areas if not discontinued, local health authorities, intended solely for institutional purposes.
Moreover, the IMU tax does not apply to:
Municipalities may modify the basic tax rates fixed by the domestic legislator within a predetermined range. For example, the rate applying to principal dwelling and its relevant appurtenances is equal to 0.4%. Municipalities may increase or decrease the said rate by 0.2 percentage points. As a consequence, it may fluctuate between a minimum of 0.2% and a maximum of 0.6%.
The tax is paid in two installments of equal amount due by 16 June and by 16 December.
The tax is paid by means of the form F24 and, starting from 1 December 2012, by means of the postal payment slip as approved by Ministerial Decree.