WARNING: The information provided may be subject to change to meet possible changes to national law.
The characteristics of the tax
The municipal charge of their own (IMP) was established by Legislative Decree n. 23 of 14 March 2011, and is governed by the Articles. 8, 9 and 14 thereof, as well as art. 13 of Decree Law n. 201 of 6 December 2011, ratified by Law n. 214 of 22 December 2011 and Articles 1 to 15 of Legislative Decree n. 504 of 30 December 1992. As with art. 8 of Legislative Decree n. 23 of 2011, the new tax replaces the municipal property tax (ICI) and the related additional RPEF and due with respect to income relating to the property is not leased land.
The premise of the tax
As for the municipal property tax (ICI) for its municipal tax (SET) the tax basis is the possession of buildings, building areas and agricultural lands, sites in the territory of the municipality that the tax applies to any intended use (even if not used), including those whose production or instrumental or exchange is the business entity.
For manufactured housing unit shall be the registered or to be entered in the land registry, considering themselves part of the building area occupied by the building and what is its relevance and the building of new construction is subject to tax from date of completion of construction or, if earlier, the date on which it is used, however, between the buildings also includes the rural houses and buildings used for the exercise of agricultural building area is the area used to order structure built according to the general or implementing or planning instruments based on the real possibilities of building according to certain criteria to the effects of compensation for expropriation for public use. Are considered, however, is not manufacturable land owned and conducted by persons specified in paragraph 1 of Article 9 of Legislative Decree 504/92 (farmers or farmers who carry out their principal activity), which persists on the use agro-forestry and pastoral activities through the exercise of the direct cultivation of the soil, forestry, mushroom growing and farming of animals. The town, at the request of the taxpayer certifies whether an area located in its territory can be manufactured in accordance with criteria established by this letter, for agricultural land means the land used to perform the activities specified in Article 2135 of the Civil Code.
Under the first paragraph of art. 9 Legislative Decree n. 23 of 2011, taxpayers own municipal tax (SET) are the same municipal property tax (ICI), ie:
- the holder of real right
- franchises to public lands
- tenants for the property leased.
The tax base
Under the fourth paragraph of art. 13 of Decree Law n. 201, 2011, the tax base for buildings recorded in register with the allocation of income is obtained using the resulting revenue to January 1 of each tax year. This pension is raised by 5% multiplied by the following factors:
- Group A register (with the exception of category A/10) = 160
- Category A/10 cadastral cadastral Group B = 80 = 140
- Category C land / 1 = 55
- Cadastral category C / 2, C / 6 and C / 7 = 160
- Category C land / 3, C / 4 and C / 5 = 140
- Group D register (with the exception of the category D / 5) = 60 (from 1 January 2013, the multiplier is set at 65)
- Category D land / 5 = 80
For agricultural land, the value is that obtained by applying the amount of the cadastral income resulting in land, in force on 1 January of the taxation, revalued by 25 percent, a multiplier of 130. For farmers and farmers enrolled in vocational agricultural security multiplier is 110.
The base rate is established by the Legislature to the extent of 0.76 per cent. The municipalities of the city council by resolution, may modify, increase or decrease the base rate up to 0.3 percentage points. The reduced rate established by the Legislature is only 0.4 percent for the main house and its outbuildings. Municipalities may change, increasing or decreasing, the above rates up to 0.2 percentage points. The rate established by the Legislature for the farm buildings to the instrumental use was 0.2 percent Municipalities can reduce this rate by up to 0.1 percent.
To be considered a principal residence the property, in writing or be incorporated into land registry as the only real estate unit, in which the owner usually lives and resides by birth (the absence of either of two elements detract from the destination to the main dwelling).
Assimilation to the main dwelling
Is treated by law as the main residence on property owned by the spouse who is not assigned the marital home as a result of legal separation, annulment, dissolution or termination of the civil effects of marriage on condition that the same does not hold a property right or other Another law of real property for residential purposes in the same municipality where there is the marital home.
Perpertinenze primary residences are solely those classified in categories C cadastral / 2, C / C and 6/7, for a maximum of one unit for each of the appurtenant land categories indicated, even if entered in the register together with the unit to residential use.
Deduction main dwelling
Tax payable for the property unit used as the main residence of the taxpayer and related appurtenances, are deducted, up to the amount, EUR 200 compared to the period of the year during which such use continues. In the event that the property is used as a principal residence for more subjects, the deduction must be divided for each of them equally, regardless of ownership percentage. For the years 2012 and 2013, the deduction is increased by 50 euros per child aged twenty-six years, provided usually resident and resident by birth into real estate used as the main residence. The total amount of the surcharge, net of the deduction base, may not exceed the maximum amount of EUR 400. The deduction also applies to units belonging to the estate undivided co-operative housing properties used to house members of the main recipients and housing regularly assigned by the IACP.
In the field of municipal tax exemptions are governed by their own. 9, paragraph 8, of Legislative Decree n. 23 of 2011, as well as art. 7, paragraph 1, letters b), c), d), e), f), h), i) of Legislative Decree n. 504 of 1992.
The tax is payable by the taxpayers, because of his share possessso and with reference to the period of the year during which the property was owned. To this end the month during which the holding has lasted for at least fifteen days is counted in full. In each of calendar years is an independent tax obligation.
The terms of payment
The payment of the tax due is made in two equal installments, the first by June 16 to 50% of 'annual tax due, the second by December 16, equal to 50% annual tax due.
The municipal tax you will pay only their own using the F24, in the manner established by decision of the Director of the Revenue, as yet unpublished.
Normative References and Forms IMU