Rome – Last hours for the payment of IMU and Tasi on second homes and on commercial premises. In view of the expiry of 16 June doubts I am still there, especially by those who have to pay tax for the first time. For purchases during the year, in fact, you must always make a little ‘attention on the payment split between seller and buyer. But there is also some doubt when the amount to be paid is very low, or in the case of inherited properties. Here’s how to avoid the traps.
The holding period . When buying a home should be considered that the purpose of IMU and Tasi is calculated for the entire month in which the possession lasts for at least 15 days, as required by law. Now, since the change of ownership takes place on the day of the deed, if this is done the day 16 and the month has 31 days to pay, the tax is paid by the buyer as the possession in his case continues for more than 15 days. In the case where, instead, the month has 30 days in the case of the deed made on the day 16 to pay it will be necessary to agree with the seller, given that in both cases is the possession of alemno 15 days.
the first house where no one lives. This same principle also applies in the case of residence in the property transfer to become the first house. Even if you do not own other real estate, in fact, in this case the payment is due until it snaps the age requirement. So who buys from 16 onwards for not paying IMU and Tasi will have to apply for residency on the same day if the month has 30 days, and there is agreement with the seller. Otherwise it will be good to postpone for at least a day in order to have more time to apply for residence and not pay IMU and Tasi. It must be said, however, that when it comes to pay one month often and willingly you should not go to the cashier.
minimum 12 € . The payment of local taxes, however, is not due in the event that the total amount to be paid to the common for all owned properties is less than 12 euro. It is a threshold that must be considered on an annual basis and not in reference to the single payment, so if annualized, for example, due Tasi is only 20 Euros, you must still pay two installments of 10 Euros. Just in the area of Tasi, however, we need special attention. Some common, in fact, have established their own for Tasi different minimum thresholds, also lowest of 12 Euros, to make sure that the payment be made anyway. You should always check in detail the resolution of their communities.
The rules for the co-owners. The municipal taxes, like other taxes, are personal in nature, so IMU and Tasi must be paid separately by each owner with respect to its share. In case of joint ownership of a property, however, municipalities have the option of considering jointly liable for all owners. This implies that in case of non-payment of an amount due from one of the owners of the property the City may require full payment either one of the other owners, ie even to those who for his part is perfectly in order. It ‘so good to check on the site of the City what is expected in the field.
Properties under construction, uninhabitable, building areas. Some other precautions last-minute concern that owns real estate under construction, that is, those stacked in the categories that do not have income, that is, F1, F2, F3, F4 and F5. In these cases, the IMU is still payable on the value of the manufacturable. The value should be set by the owner on the basis of average market values. These are generally recognized by each municipality and are available on the institution’s website. Finally she entitled to a discount of 50% of the taxes those who own property uninhabitable. The law provides that in this case the tax base is reduced by 50%. In order to apply this reduction the unavailability or uninhabitable must be a physical degradation occurred (manufactured ruined, unsafe, crumbling or similar) can not be overcome with normal maintenance costs or extraordinary. The unavailability has to be declared by the municipality, or self-certified. The property, in any case, should not be used, even for differing purposes than the original destination (for example house uninhabitable used as a storage).
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