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DICHIARAZIONE IMU ENTRO IL 30 GIUGNO – ANCHE PER LE ESENZIONI DA COVID

 

Da una FAQ pubblicata sul sito del Ministero Economia Finanze lo scorso 08/06/2021, si apprende che i soggetti esonerati dal versamento dell’IMU nel corso del 2020 in base ai decreti connessi all’emergenza Covid-19 sono tenuti alla compilazione della dichiarazione IMU entro il 30 giugno 2021.

Tali soggetti passivi dovranno presentare la dichiarazione barrando la casella “Esenzione”, in quanto, per le agevolazioni previste in relazione all’emergenza Covid, il Comune non è a conoscenza delle informazioni utili per verificare il corretto adempimento dell’imposta.

Diversamente, l’obbligo dichiarativo non sussiste una volta che l’esenzione viene meno: per le agevolazioni che hanno carattere temporaneo per espressa previsione di legge, il periodo di durata è conosciuto dai Comuni e tale circostanza fa venire meno l’obbligo dichiarativo. 

 

Per ulteriori informazioni

UFFICIO FISCALE

Tel. 0173/226611

e-mail fiscale@acaweb.it

 

 

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