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RIMBORSO IMU PER IMMOBILI LOCATI CON CONVALIDA DI SFRATTO PER MOROSITÀ

 

Con Decreto del 30/09/2021 sono state chiarite le modalità di richiesta di rimborso dell’IMU versata a giugno 2021 e non dovuta grazie all’esenzione totale prevista dal decreto “Sostegni-bis”

• per gli immobili a uso abitativo concessi in locazione con convalida di sfratto per morosità

• la cui esecuzione è stata sospesa a causa delle misure eccezionali adottate per l’emergenza Covid-19. 

A tali soggetti è stata riconosciuta, per l’anno in corso, l’esenzione dal versamento dell’IMU relativa a quegli immobili.

Destinatarie del beneficio sono le persone fisiche proprietarie di abitazioni concesse in locazione, che hanno ottenuto l’emissione di una convalida di sfratto per morosità entro il 28 febbraio 2020, la cui esecuzione è stata sospesa fino al 30 giugno 2021.

L’agevolazione spetta anche in caso di riconoscimento dello sfratto per morosità dopo il 28 febbraio 2020, con esecuzione rinviata fino al 30 settembre 2021 o fino al 31 dicembre 2021.

La richiesta di rimborso deve essere presentata al Comune competente. Nell’istanza occorre indicare, oltre ai dati identificativi del contribuente e dell’immobile, i seguenti elementi che danno diritto al rimborso:

• il possesso dell’immobile

• la sua concessione in locazione a uso abitativo

• gli estremi del provvedimento con cui è stata ottenuta la convalida di sfratto per morosità

• gli estremi del versamento della prima rata o dell’unica rata dell’IMU relativa al 2021

• l’importo di cui si chiede il rimborso

• le coordinate bancarie.

I richiedenti dovranno inoltre attestare il possesso dei requisiti che danno diritto all’esenzione dall’IMU 2021 e al rimborso dell’importo versato nello spazio dedicato alle “annotazioni” del modello di dichiarazione IMU da presentare entro il 30 giugno 2022.

 

Per ulteriori informazioni
UFFICIO FISCALE
Tel. 0173/226611
e-mail fiscale@acaweb.it

 

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