The tax return is a crucial moment for taxpayers, especially for those who own properties and must correctly fill in the 730 model. A reader has asked a question to the Revenue Agency regarding the declaration of two boxes accepted as the appurtenances of his main home.

Which codes must be used in model 730? And how does the situation affect the IMU?

Let’s discover together the official response and the rules to follow to avoid errors.

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The reader’s question: how to declare two pertinent boxes in the 730 model and for IMU purposes?

One of the most common doubts among the owners of properties concerns the correct declaration of the relevance of the main home in the 730 model and their treatment for IMU purposes. The reader who asked the Revenue Agency’s question is in a typical situation: he owns Two car garage (Rogitati as appurtenances of his main home) and wants to know how to indicate them correctly in the tax return and what the implications on the IMU are.

Here is the full text of his question, published on Fiscooggithe portal of the Revenue Agency:

Hello, I owner two boxes rogitati as the pertinent of the main house. How should they be indicated during the compilation of the 730 model, also for the purposes of the IMU?

The request is clear and touches two fundamental aspects:

  • Tax declaration in model 730 → Which code include in the column dedicated to the use of the property?
  • IMU regime → If both pits are considered appurtenances, both benefit from the IMU exemption or only one?

The importance of the application lies in the fact that the tax legislation provides for specific rules for the appurtenances of the main home, and an error in the declaration could lead to Tax penalties or IMU payments not due.

Another element to consider is that the term “Relevance” It does not automatically apply to any property that is used as an accessory of the main home. In order for a car garage to be considered a relevance for tax purposes, it must comply with certain requirements established by the legislation.

The response of the Revenue Agency clarifies the situation, specifying which rules to follow in the compilation of the 730 model and when the IMU is due to an additional relevance. Let’s analyze it in detail.

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What does the legislation of the main home says

According to what the Revenue Agency is clarified, the appurtenances of the main house are real estate units classified in cadastral categories other than the housing ones, which lastly serve the main home, even if they are in another building. This definition is established byArticle 10, paragraph 3-bis, of the Tuir (Consolidated Tax Tax Act).

The most common appurtenances are:

  • C/2 (cellars, attics, warehouses)
  • C/6 (car garage, remittances)
  • C/7 (canopies)

However, the maximum number of appurtenant units recognized for the purposes of tax breaks is one for each cadastral category.

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How to declare the pits in the 730 model

For the compilation of the framework B of the 730 modelthe owner must follow these indications:

  • Column 2 – Use: The code must be indicated “5 – relevance of the main house” For both pits.
  • Column 12 – Special cases IMU: If one of the two boxes is subject to IMU (because it exceeds the limit of a relevance by cadastral category), the code must be indicated “2”.

This distinction is fundamental, since only a relevance for each of the cadastral categories c/2, c/6 and c/7 can benefit from the IMU exemption provided for the main home.

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IMU regime for appurtenances

The IMU it is not due For the main house and for one pertinent for each of the cadastral categories C/2, c/6 and c/7. However, if you own two boxes of the same category (for example two C/6), only one will be exempt, while the other will be subject to the payment of the IMU.

Therefore, in the case of the reader, if both pits are classified as C/6 (garages)one will be exempt and the other must be subject to IMU. In this case, in the 730 model, the Colonna 12 (Special cases IMU) with the code “2” for the subject to tax.