Take the real “patrimonial”: here is the blow on the house


The new iMU it will be a cross. The terms of the first deadline (June 16) to pay the municipal tax advance on home are approaching, even if the country is absolutely not ready to face expenses of a certain type for obvious reasons (Covid-19). The novelty of this year is that the municipal tax is the result of the union between the old Imu and Tasi, abolished by the Budget Law 2020.

It is for this reason that not there will be discounts, the base rate has been increased by one point to absorb the canceled tax. And nothing changes even for the payments, whose deadlines are set, as mentioned, for June 16 (down payment) and December 16 (balance or adjustment) as we had anticipated a few days ago on the pages of IlGiornale.it.

Imu, here are the costs

With the down payment of next June 16, 10.1 billion euros will be paid, reaching 20.3 billion at the balance of next December. Over 25 million property owners will be called on to pay different from the main house (41% are employed and retired workers). More in detail, the average cost for a “second home” in the province “it will be 1,070 euros on average (535 euros to be paid with the first installment of June) with peaks of over 2 thousand euros in large cities“, said Ivana Veronese, Uil Confederal Secretary. For the so-called” luxury homes “, of course, the costs will be higher, on average around 2,610 euros”always located in a provincial capital“because, if we talk about cities, the figure could reach over 6 thousand euros. But it’s not over:”who owns a second relevance of the main house of the same cadastral category (cellars, garages, parking spaces, canopies) will have to pay the IMU / Tasi with the rate of the second houses, with an average annual cost of 56 euros (28 euros balance ), with peaks of 110 euros per year“, said Veronese CEO Italpress.

Who has to pay it. All taxpayers who own buildings, building areas and agricultural land will be obliged to pay the IMU. I am, however, exonerated from payments the properties used as main homes but not valid for luxury ones, villas and castles. Unusable properties, real estate units given free of charge to first degree relatives, buildings of historical or artistic interest and those rented at agreed rents are entitled to a discount. The term main dwelling means the property, registered or entered in the urban building register as the only real estate unit, in which the owner habitually lives and resides registry, as can be read on Sole24ore. No discount, however, for owners of luxury properties, villas and castles (cadastral categories A1, A8 and A9): for these real estate units, a 5 per thousand rate is applied that Municipalities can increase or decrease by a percentage point, and a deduction of 200 euros. The rate for all other properties, starting from second homes, it is set at 8.6 per thousand that local authorities can increase up to 10.6 per thousand. The same rate may undergo a further increase (up to 11.4 per thousand) but only by local authorities wishing to confirm the ex increase.

“I don’t see a single pro …”

Exclusively for Ilgiornale.it, we heard the President of Confedilizia, the lawyer Giorgio Spaziani Testa. To the question “what were the pros and cons of the new IMU”, he replied very clearly, underlining that in practice there are no positive aspects. The “cons” are very numerous, which the lawyer summarized in 5 points.

  1. “It was increased from 4 to 5 per thousand the “basic” rate for the main house and from 7.6 to 8.6 per thousand that for the other properties “.
  2. “Some Municipalities (including Rome and Milan) are allowed, without any justification and with dubious constitutional legitimacy, to reach a maximum rate more high compared to all the others: 11.4 per thousand instead of 10.6 “.
  3. “With the elimination of the Tasi, the obligation for the Municipalities to identify the” indivisible services “and to analytically indicate, for each of them, ‘the relative costs to whose coverage the tax is directed’ was essentially eliminated. the only semblance of the service tax, which everyone relied on was, was eliminated instead of being strengthened. It was a way, albeit shy, to allow citizens to control their administrators a little. Go away too. “
  4. “With the suppression of the Tasi it is discharged on the owners the whole amount of the tax, first instead partly paid by the occupants of the buildings, if not used as the main residence. Again, a measure that needed to be strengthened, to make the concept of service tax more credible, was canceled. “
  5. “Impositions have been maintained vexatious such as those on uninhabitable and unused properties and without a market due to the absence of tenants or buyers “.

“Absence of any government decision”

In short, the house there will cost Dear. But the economic sting, theoretically, could have been avoided. “We have sent a circular to all our over 200 territorial representations to invite them to solicit municipal administrations to postpone the deadline for the payment of the first installment or to establish that, in the event of payment after the ordinary due date, penalties and interest are not applied, “said President Spaziani Testa. This cry for help, at the moment, has not been accepted. The IMU can be paid “either with the income from the affected property (this is the case of leased properties) or with other types of income, generally those from work. In a period of awesome crises like this, however, both sources of income have often failed or have been significantly reduced, causing owners to experience a situation of serious economic difficulty “, underlined the president, pointing out that the appeal to the Municipalities” was made necessary for the absence of any decision by the Government on a problem that should have been considered at least at this time so difficult for Italian families “.

Asset disguised as Imu. The sting on the second home of the Italians, by now is full-blown, is to be considered a real asset. President Spaziani Testa, when asked what the tax should be removed from a house immediately, remarked that “the most serious problem is given by the IMU. An ordinary property tax is in itself an iniquity, considering that this is a de facto expropriation tribute to the affected property, the value of which is inevitably eroded over time “, he said, telling what has happened several times in recent times.” Some owners, in recent years, just to escape this tribute tried to sell his property to the state (without success) or to reduce it to ruin: compared to 2011, the last pre-Imu year, the ruins doubled, from 278,121 to 548,148. Will it be a coincidence? ”

Markets in crisis. From construction to real estate, the markets are in sharp crisis and it is still too much soon to talk about recovery. In order for this to happen, the only right cure would be “the superbonus of 110% introduced by the relaunch decree – Spaziani Testa pointed out – But for this to happen it is essential first of all that its duration is extended (at least until the end of 2022) because it is necessary to give the condominiums time to organize themselves, especially for improvement works seismic, which are very complex. “In addition, the president hopes that some procedures can be simplified to make it”applicable to all the so-called ‘second homes’, possibly without distinctions with an ideological flavor – of which there are traces in some amendments – aimed at denying the bonus to listed homes, which are also unfounded, as ‘luxury’ “, he says. , to restart the real estate market it is necessary that “in addition to the incentives for property interventions” there is “a reduction in taxation and if you do not take advantage of every opportunity to fill the owners with obligations, including non-tax”, he concludes .

The other taxes on the house

No down payment for the holiday home. In practice, the new IMU is valid for all properties other than the main house, therefore the second houses, regardless of the cadastral category. The Relaunch Decree, however, provides that tourist facilities, bed & breakfasts, apartments intended for seasonal rentals or short-term rentals as in the case of those who own a holiday home, must not pay the down payment. The only one bond is that the owner must take care of the apartment directly. There is also no installment for campsite managers.

Bonus facades, what it is and who benefits from it. The Budget Law 2020 provides for a tax deduction, to be divided into 10 constant annual installments, equal to 90% of the expenses incurred in 2020. Unlike other concessions for interventions carried out on buildings, for the bonus facades there are no maximum spending limits nor a maximum deduction limit. As reported The sun 24 hours, only the interventions carried out on the visible external part of the building, i.e. both on the front, front and main part of the building but also on the other sides of the building used for cleaning or external painting and aimed at the recovery or restoration of the facade, enjoy this benefit external in buildings located in zones A or B: A includes the parts affected by urban agglomerations of a historical, artistic or of particular environmental importance including the surrounding areas considered an integral part; Zone B includes parts of the territory totally or partially built, considering such the areas where the covered surface of the existing buildings is not less than 12.5% ​​of the land area of ​​the area and in which the territorial density is greater than 1.5 mc / sqm. They enjoy the bonus i owners of properties and other holders of a real right of enjoyment such as the naked owner, the usufructuary, the owner of the right of use, housing and surface. The benefit is also extended to renters with a regular lease.

No bonuses. I’m excludedinstead, all interventions carried out on the internal facades of the building if not visible from the road or from ground for public use; all expenses incurred for interventions on the surfaces bordering small terraces, courtyard, courtyards and internal spaces except those visible from the street or from ground for public use and, finally, the expenses incurred to replace windows, fixtures, gates and gates.

Here is the “new” Tari

The IMU is not the only house tax that will weigh on Italian citizens: the Tari, Tax on waste, is there ready around the corner. If in the case of the first house the owner is to pay the balance, in the case of rented property the tenant will take care of the payment of the Tari, unless the detention lasts no longer than six months. In that case, the tax will be paid by the property owner. A very important point is that Tari will also have to be paid on second homes equipped with connections to utilities regardless of whether it is inhabited or not. In this case it is the municipality of relevance that, applying its regulation, can calculate a share that is proportionate to the surface of the property.

Deadlines. The only good news, if one may say so, is that i Common they postponed Tari for a couple of months due to the Coronavirus emergency. Some cities have already approved the new deadlines, others are also working to grant discounts and reductions to commercial activities (non-domestic users). Each Municipality, which normally provides at least two installments every six months, will send the pre-filled bulletins directly to the home of each individual citizen or family.

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