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Imu on agricultural land: when you pay, when you don't pay and when thereduced imuon agricultural land, buildings and building land.
The 2016 Stability Law, published in the Official Gazette, General Series n. 302 of 12/30/2015 - Ordinary Supplement n. 70, introduces several innovations on what are the payments of taxesTasi and IMU on agricultural land. There is no shortage of news for properties. On this page we see in detail when the IMU must be paid, when it is not paid and when the reduced regime applies.
Imu agricultural land, when you don't pay: requirements
In this paragraph we will list all the cases in which the IMU will not have to be paid, in fact not all agricultural land is exempt from paying this tax. The IMU exemption is valid:
- on agricultural land located in the mountain or hill municipalities specified in Circular no. 9 of 14/6/93.
- On agricultural land located in the smaller islands and on land with an unchanging agro-forestry-pastoral use with indivisible and unused collective property.
- On agricultural land located in non-mountain municipalities but only if registered to professional farmers such asdirect growersorIAP(professional agricultural entrepreneurs) who own and run the fund.
- On instrumental rural buildings such as stables, tool sheds ...
- On the main houses.
- Suibuilding landowned and conducted bydirect growerso IAP registered with INPS.
Imu and land hosting photovoltaic systems
L'imu on agricultural landit must not be paid on anchored production plants and machinery such as so-called bolted; that is to say that in the case of a photovoltaic system not fully integrated with the building, the area should not be counted for the calculation due.
How to act?
By June 15, a variation must be submitted to the Revenue Agency to remove the bolted (area occupied by) from the amount of the cadastral income of the buildingphotovoltaic system) and thus decrease the tax base on which taxes such as theTASIo property taxes in the case of instrumental rural buildings.
Rural properties - Imu and tasi, news 2016
It does not matter if the property is classified as rural or non-rural, if it is the main residence, the tax will not be paid.
When the IMU must be paid
L'IMU exemption does not apply where i cannot be deduced requirements listed above, that is where it is required by the municipal regulation then onsecond homes or leased dwellings (leased) or on other types of buildings if not qualified as rural instrumental. L'imumust also be paid onbuilding landwhich are not owned and led bydirect growerso IAP registered with INPS.
Imu must be paid onagricultural landin the plains not owned and run by farmers registered with INPS or owned by farmers registered with INPS but rented.
Reduced Imu, requirements and when to apply
The imu is discounted (reduced) by 50% when the second home has been granted on loan for use to children or parents who use the property as their main residence. The requirements for obtaining the reduced IMU are:
- the loan for use contract must be registered.
- The lender must own only one property on the national territory (in addition to his main residence in the same Municipality). Therefore, the reduced Imu is applied to the second home as long as the first home is the principal residence of the lender.
- The bailor must reside and reside in the same Municipality in which the property granted on loan is located. So the first and second houses must be managed in the same municipal administration.
- L'reduced imualso applies when the lender owns other properties for non-residential use such as instrumental buildings,agricultural land…
What to do to get thereduced imu?
The owner of the house, to take advantage of thefacilitation on the IMUmust submit to the Municipality the IMU declaration certifying the possession of the listed requirements