What is the imu rate?

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Question for: Selvaggia Fiore | Last updated: January 7, 2022

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We remind you that the first installment will be paid with the previous year’s rates established by the various municipalities and communicated to the Mef.The IMU base rate for 2021, as already set by the 2020 budget law, is 8.6 per thousand for properties other than the main residence.

Who determines the IMU rate?

To this end, the municipality determines the IMU rates with a resolution of the Municipal Council, which, under penalty of inapplicability, must be: approved by the deadline for the adoption of the budget for the reference year, set at 31 December of the previous year from art. 151, paragraph 1, of the D.

What is the basic rate of the IMU established by the law?

For buildings other than the main residence and other than those referred to in paragraphs 750 to 753, the basic rate is equal to 0.86 percent and the municipalities, with a resolution of the municipal council, can increase it up to 1, 06 percent or decrease it until zero. 755.

Which cadastral categories of properties are not entitled to tax rebates?

The exemption applies to appurtenances classified in cadastral categories C / 2, C / 6 and C / 7 to the maximum extent of an appurtenant unit for each of the cadastral categories indicated, even if registered in the cadastre together with the residential unit.

What changes in the IMU 2020?

The new IMU 2020 brings together both the “old” IMU and the TASI in a single tax, while maintaining the structure and “fiscal setting” of the old taxes. In fact, the exemptions for the first homes have not been changed, while the “base” rate has been set at 8.6 per thousand.

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How to calculate IMU 2020 second home?

How to calculate the IMU in 2020? The IMU is the tax that citizens are required to pay on the ownership of certain types of real estate.

Practical example of IMU calculation

  1. 1,000 + 5% = 1,050.
  2. 1,050 x 160 (coefficient for housing) = 168,000.
  3. 168,000 / 1000 x 8.6 (rate 8.6 per thousand) = € 1,444.80

How to do the imu calculation?

Practical example of the calculation

  1. 600 euros + 5% = 630 euros (for simplicity of calculation you can also do 1000 × 1.05)
  2. 630 euro x 160 = 100,800 (we applied the coefficient per dwelling = 160)
  3. 100,800 divided by 1000 by 10.6 = 1068.48 euro (we applied a rate of 10.6 per thousand)

Who has to pay the IMU and TASI?

In case of rent and loan for use, the IMU pays it only the owner of the property, while a share of the Tasi is also due to the tenant (between 10 and 30 percent depending on what is established by the municipality ), provided that the rental contract has a duration of more than six months during the …

Who does not have to pay the TASI?

Who does not have to pay the TASI? From 1 January 2016, the owners / holders of the main homes stacked in categories A / 2, A / 3, A / 4, A / 5, A / 6, A / 7 and related appurtenances were exempted from paying the TASI.

What is TASI and who has to pay for it?

The TASI is a tax that must be paid to the Municipality and which is used by the Municipality to guarantee coverage of the so-called “indivisible services”.

Who does not have to pay IMU 2021?

The total exemption of the IMU 2021 is envisaged only for the owners of leased properties who are subject to evictions proceedings suspended due to the covid emergency. These owners are also entitled to a refund of the first installment paid in June 2021.

How to calculate the IMU 2021?

For the calculation of IMU 2021 it will be necessary to proceed in the following way:

  1. 5 percent revaluation of the cadastral income> 600 + 5 percent> 630.00 euros;
  2. application of the cadastral coefficient> 630.00 * 160> 100,800;
  3. application of the IMU rate> 100,800 * 10.6%> 1,068.48 euros.

How to calculate the IMU 2020?

For the calculation of IMU 2020 it will be necessary to proceed in the following way: revaluation of 5% of the cadastral income> 600 + 5%> 630.00 euros; application of the cadastral coefficient> 630.00 * 160> 100,800; application of the IMU rate> 100,800 * 10.6%> 1,068.48 euros.

How to Calculate IMU Second Home Example?

Practical example calculation Imu second home:

cadastral income 450 euros, revalued by 5% multiplied the coefficient, so we will have: 472.50 x 160 = 75600. 75600 x 0.76% (i.e. 7.6 per thousand) = 574.56 This will be the Imu to be paid without possibility of deduction.

How to calculate IMU for a second home in Milan?

The IMU 2022 calculation in Milan is made starting from the tax base, consisting of the cadastral income revalued by 5% and multiplied by the coefficient assigned to the cadastral category to which it belongs.

How is the IMU calculated on the second home in Rome?

To calculate the Imu it is necessary to start from the same tax base, the cadastral income, revalued by 5% and multiplied by the appropriate coefficients:

  1. 160 for dwellings in group A (excluding cadastral category A10) and categories C2, C6 and C7.
  2. 140 for the buildings of the cadastral group B, C3, C4 and C5.

How is the deposit and IMU balance calculated?

For the calculation of the Imu 2021 it is necessary to:

  1. starting from the cadastral income.
  2. re-evaluate it by 5%
  3. multiply the revalued annuity by the coefficient of each property payment is due.
  4. multiply the result obtained by the rates approved by each single municipality.

How to calculate IMU Turin?

The IMU 2022 calculation in Turin is made starting from the tax base, consisting of the cadastral income revalued by 5% and multiplied by the coefficient assigned to the cadastral category to which it belongs. The IMU 2022 rates for each type of property are applied to the tax base.

How is the IMU agreed fee calculated?

In addition to free contracts (4 + 4), in fact, there is also the formula of the agreed fee (3 + 2) which gives the right to a 25% discount on the Imu. This means that the owners will have to pay only 75% of the tax, regardless of the rate decided by the Municipality.

When does Imu second home expire in 2021?

December 16 is the deadline for the second installment of IMU 2021. But not all owners of a property are required to make payments. The general legislation on the Imu, in fact, provides that taxes are not paid on the main residence.

What is the difference between Tari and Tasi?

The Tasi is the tax for indivisible services and the Tari is the waste tax.

How is the Tasi calculation done?

The occupant pays the TASI as a percentage of that calculated with the rate established by the Municipality (or the basic one), a percentage that can vary between 10 and 30 percent of the total amount of the TASI due.

How do you pay the Tasi on the second home?

Payment with form F24

In any case, for the payment of the TASI on the second home, the same method is used as for the first one, for which the F24 model or by using the postal order.

Who has to pay the landlord or tenant the TASI?

In particular, the TASI is payable by the tenant on the basis of a percentage established by the Municipality, which varies between 10 and 30 percent. The remaining percentage (90 to 70 percent) is borne by the owner of the property.

How can I pay for TASI 2021?

As regards the payment of 2021, the taxpayer is required to pay, as a June deposit, 50% of Tasi and Imu of the previous year, therefore 2019. All this even if the Municipality to which he belongs has not yet established the rates. of the new IMU.

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