The IMU Declaration definitively changes its aspect: the Decree of 29 July describes the novelties

The Decree of 29 July approved the changes to the IMU Declaration. Only the publication in the Official Gazette is awaited.

Taxpayers will have to learn about the new IMU Declaration approved and awaiting publication. Let’s find out what’s new.

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The Directorial Decree of the Ministry of Economy and Finance approved the new one IMU declaration which is now only waiting to be published in the Official Gazette. The Department communicated it yesterday, providing both the signed Decree and the complete declaration form as an attachment all instructions for completing and submitting online. In reality, the taxpayer will be free to choose whether to proceed with the electronic forwarding, via PEC or registered letter or if submit the paper model. Choosing the path of the web will have to wait on September 7.

IMU declaration, the news

The need to create a new model arose due to the need for declare exemptions from payment of the IMU expected in times of pandemics. In this way, the tax authorities will be able to carry out the settlement and assessment activities with greater practicality. This is because the new model should allow the Tax Offices to register the facilities within the National Register of State Aids, in the SIAN or SIPA Registers (for aid in the fisheries and agriculture sectors). The reference section is “State aid temporary framework exemption”.

The user will only have to tick the box. In fact, the inclusion of the sector of use of the facility is not envisaged, which, in theory, is essential for identifying the Registration Register. Nor will it be necessary to enter the Ateco code of the activity giving the right to exemption or the amount of aid. The latter can be detected by the Municipalities based on the values ​​of the properties declared and on the rates applied in the reference years. Furthermore, the new IMU Declaration model it does not require the insertion of the standard which gives the right to exemption. It may be indicated with a self-declaration made available to Municipalities by the Revenue Agency. It would therefore seem that the model lacks many important boxes for the taxpayer and for the Municipalities.

Deadline for submitting the model

The IMU Declaration must be forwarded if there are changes in the data already sent to the Revenue Agency that determine the value of the tax. Generally, the submission of the model must take place within June 30 of the current year with reference to the changes of the previous year. With reference to 2021, however, the extension to 31 December 2022 has taken place due to the need to create a new model. Extension that has not been foreseen for non-commercial entities (the deadline has remained set at 30 June last).

One last important information on the new IMU Declaration. The taxpayer has the option of replace the model in case of error compilation. It will be enough to check the “replacement” box on the first page of the Declaration, respecting the timing of the active repentance.

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The IMU Declaration definitively changes its aspect: the Decree of 29 July describes the novelties


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