The Municipal Property Tax (IMU) is one of the main taxes on real estate in Italy. The IMU declaration must be submitted in cases where there are significant variations for the purposes of calculating the tax and its payment, which the Municipality cannot know independently.
But who must send this declaration and when is the deadline?
Let’s find out together in detail.
Deadline for the IMU declaration
The deadline for the IMU declaration is now upon us. By Monday 1st Julyowners of properties for which there have been objective and subjective changes relevant to the calculation of the tax due, unknown to the Municipality, must send the appropriate IMU/IMPI form.
This year, the regular deadline of June 30th falls on a Sunday, so it has been postponed to July 1st.
It is important to remember that compliance occurs annually for non-commercial entities that own at least one exempt property used to carry out their business, which will have to send the IMU/ENC declaration form.
For the declaration expiring for the year 2023, the new IMU/IMPI (Municipal Property Tax/Marine Platform Property Tax) and IMU/ENC (Municipal Property Tax/Non-Commercial Entities) forms must be used.
This form has been approved by the Department of Finance of the MEF with a decree of 24 April 2024. The new instructions and technical specifications accompany these models to facilitate the correct compilation and submission of the declaration.
Obligations and methods of presentation
According to the current legislation (article 1, paragraph 769, law no. 160/2019), the IMU/IMPI declaration must be presented by taxable persons who own and use properties for non-commercial purposes.
The submission can be made in paper or electronic format by June 30 of the year following the year in which the ownership of the properties began or significant changes occurred. However, for properties that are illegally occupied and reported to the judicial authority, the submission method is exclusively electronic.
It is important to note that the declaration is also effective for subsequent years, unless the data changes which affect the sums due.
Declaration for non-commercial entities
Non-commercial entities that own and use properties intended exclusively for non-commercial or institutional activities must submit the IMU/ENC form. This electronic declaration, to be submitted annually, includes assistance, social security, healthcare, scientific research and cultural activities, according to Article 7, paragraph 1, letter i) of Legislative Decree no. 504/1992.
Entities must submit the declaration even if they own properties used only partially for non-commercial activities, since these are properties that benefit from a partial exemption, as established by article 5 of ministerial decree no. 200/2012.
Both declarations, both IMU/IMPI and IMU/ENC, must be presented to the Municipality in which the declared properties are located. It is essential to respect the deadlines and use the correct forms to avoid sanctions and problems with the municipal administration.
