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Imu 2021, when you pay the second installment: exemptions and reductions

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Imu 2021, when do you pay the second installment? Are there any exemptions or reductions? The appointment with the balance is for December 16th. Those who own: buildings, excluding the main residence (unless it is a housing unit classified in the cadastral categories A / 1, A / 8 and A / 9) must pay the Imu; building areas; agricultural land. He must pay the owner of the property, the holder of the real right of usufruct, use, housing, lease, surface, the assignee parent of the family home following a court order, the concessionaire in the case of concession of state-owned areas or the tenant for real estate, also to be built or under construction, granted under financial leasing. The Imu is not paid on the first home, the main home, as long as it does not fall within the categories of luxury properties. This is one of the main exemptions from the payment confirmed also for 2021. On the calculation and payment of the second installment, we read on ipsoa.it, a series of emergency provisions have effect at the turn of the two-year period 2020/2021, due to the emergency Covid. The exemption is foreseen for: buildings intended for cinemas and theaters; properties with evictions for arrears; the buildings affected by the Lombardy-Veneto-Emilia Romagna earthquake; buildings hit by the Central Italy earthquake; common buildings Casamicciola Terme, Forio and Lacco Ameno; non-resident retired housing units (50% reduction). Exemption for buildings intended for cinemas and theaters The August decree (art.78, paragraph 3, Legislative Decree no.104 / 2020) establishes that the IMU is not due for the years 2021 and 2022 for properties falling within the cadastral category D / 3 intended for cinema shows, theaters and halls for concerts and shows, provided that their owners are also managers of the activities exercised there.The two-year exemption requires that: – the properties fall within the cadastral category D / 3; intended for cinema shows, theaters and halls for concerts and shows; – the owners are also managers of the activities exercised there; for these properties, for which the first installment has not been paid, the final payment for 2021 is not due. completeness, it should be added that these properties were also exempted from the payment of the second installment for the year 2020, as a result of art. 78, paragraph 1, letter d), of the August decree. For these properties, therefore, there is an exemption: – of the second 2020 installment; – of the two installments of 2021; – of the two installments of 2022. Exemptions for residential properties with eviction for arrears The Sostegni bis decree (art. 4-ter, Legislative Decree no.73 / 2021) establishes that: – to natural persons who own a property, leased for residential use, who have obtained in their favor the issuance of an eviction validation for arrears by 28 February 2020, whose execution is suspended until 30 June 2021, the exemption for the year 2021 from the payment of the IMU relating to the property is recognized; – to natural persons who own a property, leased for residential use, who have obtained in their favor the issue of an eviction validation for arrears after 28 February 2020, whose execution is suspended until 30 September 2021 or until 31 December 2021, the exemption for the year 2021 from payment is recognized of the IMU relating to the im The second installment 2021 is not due for these properties. Exemption for buildings affected by earthquake Municipalities of Lombardy, Veneto and Emilia Romagna 1, paragraph 1116, law n. 178/2020) provides that for the municipalities of the Lombardy and Veneto regions affected by the seismic events of 20 and 29 May 2012 (identified pursuant to art.1, paragraph 1, Legislative Decree no. -septies, Legislative Decree no.83 / 2012, as possibly redetermined by the delegated commissioners), as well as for those of the Emilia-Romagna region affected by the extension of the state of emergency (Article 15, paragraph 6, Legislative Decree no. 162/2019), the exemption from the application of the IMU (foreseen by the second sentence of paragraph 3 of art.8, DL: n.74 / 2012) is extended until the definitive reconstruction and usability of the buildings concerned and in any case no later than 31 December 2021 The second 2021 installment is not due for these properties. Central Italy As a result of the 2021 Budget Law (art. 1, paragraph 1119), the buildings destroyed or subject to trade union evacuation orders located in the areas affected by the seismic events that occurred date from 24 August 2016 in Central Italy (included in the municipalities indicated in attachments 1, 2 and 2-bis of Legislative Decree no. 189/2016) are exempt from the application of the IMU until the definitive reconstruction or usability of the buildings themselves and in any case no later than 31 December 2021 (compared to the previous deadline of 31 December 2020). For these properties, the second 2021 installment is not due. . Municipalities of Casamicciola Terme, Forio and Lacco Ameno The buildings located in the municipalities of Casamicciola Terme, Forio and Lacco Ameno, affected by the seismic events that occurred on 21 August 2017 on the island of Ischia, are exempt from the application of the IMU and the tax for indivisible services starting from the installment due after 21 August 2017 until the definitive reconstruction or usability of the buildings themselves and in any case up to the tax year 2023 (compared to the previous 2020). This was established by the Sostegni bis decree (Article 9, paragraph 1-septies, Legislative Decree no.73 / 2021) Furthermore, for the year 2021, the beneficiaries of the IMU exemption are entitled to reimbursement of the first installment relating to the year 2021 , paid by June 16, 2021. For these properties, the second installment of 2021 is not due. year 2021, for a single real estate unit for residential use, not leased or given on loan for use, owned in Italy by way of property or usufruct by non-resident persons in the territory of the State who are holders of a pension accrued under an international convention with Italy, residing in an insurance state other than Italy, the IMU is applied to the extent of half. The Department of Finance has clarified that, unlike the previous legislation (Article 9-bis, Legislative Decree no. / 2014), art. 1, paragraph 48 of the 2021 Budget Law, for the purposes of recognizing the benefit, refers exclusively to “subjects not resident in the territory of the State”, without at the same time providing for their registration with AIRE. In addition, the same provision requires, as additional requirements, that these subjects are: – holders of a pension accrued under an international agreement with Italy; – resident in an insurance state other than Italy. the facility can also be applied in the event that the property is owned by a German citizen – therefore not resident in the territory of the State – who is the holder of a pension accrued under an international agreement with Italy, resident in a State different from Italy. Obviously, all the other requirements prescribed by paragraph 48 must also be met, i.e. it must be a single real estate unit for residential use, not rented or given on loan for use, owned in Italy by way of property or usufruct. to art. 9-bis of Legislative Decree no. 47/2014 it should be noted that, since this provision has not been re-proposed in the Imu reform by the 2020 Budget law, it must be considered tacitly abrogated. For these real estate units the second 2021 installment is due to the extent of half.

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