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LA 2^ RATA IMU IN SCADENZA E I CASI DI ESENZIONE

 
 

Entro il prossimo 16/12/2020 i contribuenti interessati sono tenuti a versare il saldo IMU 2020 per tutte le fattispecie in cui non trova applicazione una causa di esenzione dall’imposta, prendendo a riferimento aliquote e detrazioni previste per l’anno 2020 dalle delibere pubblicate sul sito del MEF.

Ricordiamo che l’IMU è dovuta in base al possesso di un immobile a titolo di proprietà o altro diritto reale (usufrutto, uso, abitazione, enfiteusi, superficie), anche in presenza di concessione in godimento a terzi (locazione/comodato).

E’ comunque dovuta su immobili posseduti in Italia da soggetto non residente, mentre non riguarda gli immobili posseduti all’estero da soggetto residente in Italia, che pagano invece l’ IVIE (imposta sul valore investimenti esteri).

 

IMMOBILI IN LEASING

Per gli immobili concessi in leasing (anche da costruire/in corso di costruzione) il soggetto debitore dell’imposta è l’utilizzatore, a decorrere dalla data della stipula del contratto (non rileva la consegna dell’immobile).

 

CONIUGE SEPARATO ASSEGNATARIO DELLA CASA CONIUGALE

Ai soli fini IMU (non anche Irpef), l’assegnazione all’ex coniuge disposta per provvedimento di separazione legale o divorzio di un giudice, s’intende effettuata a titolo di diritto di abitazione, per cui soggetto passivo IMU è il coniuge che vi abita.

 

ABITAZIONE PRINCIPALE

L’ IMU non è dovuta per l’abitazione principale e le relative pertinenze, nel limite di 1 unità per ciascuna categoria catastale C/2, C/6 e C/7 (anche se accatastate unitariamente all’abitazione); ulteriori pertinenze sono soggette all’aliquota ordinaria. 

 

ULTERIORI ESENZIONI – I DECRETI ANTI-COVID

Nei vari decreti che si sono succeduti per affrontare l’emergenza Covid-19, è stato disposta per l’anno 2020 l’esenzione dal pagamento della 2° rata dell’IMU per le seguenti fattispecie:

ESENZIONI PER ACCONTO di GIUGNO 2020, confermate per il SALDO di DICEMBRE:

  1. – D2 Alberghi e pensioni
  2. – affittacamere, case appartamenti vacanze, bed & breakfast, residence
  3. – campeggi, agriturismi, villaggi turistici, ostelli della gioventù, rifugi, colonie

(per i punti a, b e c purchè i proprietari siano anche gestori dell’attività esercitata)

  1. – stabilimenti balneari marittimi lacuali e fluviali; stabilimenti termali

 

ESENZIONI PER il solo SALDO 2020:

  1. – immobili categoria D utilizzati da imprese di allestimenti di strutture espositive per fiere
  2. – immobili destinati a discoteche, sale da ballo, night club e simili
  3. – immobili accatastati D3 destinati a spettacoli cinematografici, teatri, concerti (esenzione anche per 2021 e 2022)
  4. – immobili in cui si esercitano le attività dell’allegato 1 al DL 137 e dell’allegato 2 al DL 149 (in sostanza per le attività – costrette alla chiusura dai decreti di ottobre e novembre).

Tali agevolazioni competono a condizione che il gestore coincida con il soggetto passivo (non solo il proprietario, quindi, ma ad esempio anche l’utilizzatore negli immobili detenuti in leasing).

 

 

Per ulteriori informazioni contattare:

ASSOCIAZIONE COMMERCIANTI ALBESI

UFFICIO FISCALE

Piazza San Paolo, 3 – 12051 Alba (CN)

fiscale@acaweb.it

0173 226611

 

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