With the new Decree of the President of the Council of Ministers, Giuseppe Conte, issued on 24 October last, which ordered new restrictive measures and complete or early closures for numerous activities, new exemptions and economic support for the owners and managers of these activities were also provided.
It is for this reason that the decree-law of 28 October 2020, n. 137, known as the Refreshments Decree, published in Official Gazette, approved a series of contributions and exemptions for Italian owners and managers of public establishments included in the categories most affected by this new wave of infections from Coronavirus.
Among the novelties of the Refreshments Decree is the exemption of the second installment of tax payments IMU, the balance of which was scheduled for December 16 of this year.
So here are the Italian citizens who may not pay the second installment of theIMU and how it will be possible to enjoy the exemption.
IMU: what are the news with the Refreshments Decree
The new decree-law of 28 October 2020, n. 137, together with a series of bonuses and economic support for Italian citizens, also provided a further exemption from the second installment of the payment ofIMU for new categories of owners of public assets, which have been severely hit by the new Prime Ministerial Decree of last 24 October.
In this regard, only the owners and managers of activities that have been completely suspended, such as game rooms, gyms, swimming pools and sports centers, betting rooms, billiard rooms, slot rooms, etc. like the activities that had already been suspended a few months ago, namely the dance halls and discos. At the same time, the Italian Prime Minister Giuseppe Conte also provided for an early closure at 6 pm of the catering activities, i.e. pubs, restaurants, bars, pizzerias, farmhouses and trattorias, allowing only take-away and delivery service. Therefore, these categories have also been included in the Refreshments Decree as exempt from paying the second installment IMU.
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Relaunch Decree and August Decree: the exemptions envisaged for the IMU
Payment of the second installment of the tax IMU, scheduled for December 16 of this year, represented one of the main topics at the center of the debate on economic support, contributions and exemptions to be put in place to help Italian entrepreneurs and workers on their knees due to the Coronavirus emergency .
It is for this reason that already the decree-law n. 34/2020, better known as the Relaunch Decree, and the decree-law n.104 / 2020, better known as the August Decree, had already intervened previously regarding the exemptions for payments intended for the second installment of the tax IMU.
In this regard, with reference to Article 177 of the Relaunch Decree, he had first of all prepared the exemption from paying the first installment of the tax IMU. While, subsequently with article 78 of the August Decree it provided for the exemption of the payment of the balance, therefore of the second installment of theIMU, for some specific categories of properties.
Who can access the IMU 2020 exemption
It is precisely the decree-law approved in August that ordered the exemption of the payment of the balance of the property tax IMU for a large audience of beneficiaries.
They fall within the cadastral categories of properties to which the following types of exemption have been provided: properties belonging to the cadastral category D / 2 in cases where the owners of the properties are at the same time also the managers of the activities, these are therefore hotels and pensions with a for profit, farmhouses, hostels, tourist villages, mountain refuges, landlords, bed & breakfasts, campsites, residences and holiday apartments.
They then fall within the exemption of the second installment IMU envisaged by the August Decree also for properties belonging to cadastral category D, used by companies that carry out activities of setting up exhibitions for exhibitions or trade fairs; as well as those belonging to the cadastral category D / 3, relating to theaters, halls for shows or concerts, cinemas, with the condition that the owners are also the managers of the activities.
At the same time, article 78 of the August Decree provided for the exemption for the balance of payments IMU, also for the properties used for maritime, river and spa bathing establishments, as well as discos, ballrooms, and night clubs (only in cases where the owners also correspond to the same managers of the activities).
Now with the new Ristori Decree, the owners of the properties who have also been interested in the exemption of the second installment of the tax IMU, will be the owners of VAT number who appear to be both owners and managers of the production activities affected by the restrictive measures that were introduced with the Prime Minister’s Decree of 24 October. In this regard, both activities subject to total closure such as gyms and those which have been ordered to close early at 6pm, such as bars and restaurants, are included.
What are the requirements for the exemption
In accordance with the new Refreshments Decree, in order to access the exemption for the payment of the second installment of the tax IMU, it is necessary that the owner of the properties to which the installment refers are not only the owners, but also the managers of the activities affected by the Prime Minister’s Decree of last 24 October.
The requirements set out in the Relaunch Decree and the August Decree remain unchanged.
The deadline of December 16 this year for the balance of the tax will still apply IMU for Italian citizens, owners of second homes or luxury homes, as well as owners of productive properties where productive activities are carried out that are not exempted by the Relaunch, August and Refreshments decrees.
Who can not pay the IMU also in 2021 and 2022
Please also note that according to the provisions of the August Decree, they will be able to take advantage of the exemption from payment of the installment IMU also for the next years 2021 and 2022, all owners who are also managers of the activity, of the properties relating to the cadastral category D / 3, or those relating to the cinema, theater and halls for concerts and shows.
How the IMU installment works
The municipal property tax IMU was amended and approved following the publication of the Budget Law 2020, which led to the amalgamation of taxes IMU e TASI, with the aim of simplifying house taxes.
According to the law, the payment of the tax IMU can be made through two types of payment: postal current account bulletin, or alternatively with the traditional model F24.
The 2020 Budget Law reiterated that the payment of the new tax IMU must be paid by all the owners of properties that do not represent the main residence, even in cases where this is uninhabited.
During the year, the payment ofIMU it can be made in two installments which usually coincide with June 16 and December 16.
What are the amounts of the IMU tax
Regarding the amounts relating to the tax IMU, the 2020 Budget Law established that each Italian municipality has the freedom to define the rates IMU. Therefore, to know the amounts relating to each cadastral category of property, the Italian owners must refer to the headquarters Caf Cisl.
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