2021 brings this interesting news for the advance of the IMU which expires shortly. It is recommended that everyone be careful not to waste money on paying the IMU deposit in June because some categories do not have to pay it.
The Government has decided to favor some categories that are in severe economic difficulty. At first it seemed that the Government had to postpone the payment of the first installment of the IMU for all citizens over time. In fact, the pandemic has had more or less strong effects on all taxpayers. In reality, the slippage for everyone has never been decided. However, the Government has expanded the categories which are in any case exempt from payment.
Here is who does not pay the IMU
First of all, let’s remember who are those who are generally exempt from paying this tax. Meanwhile, the IMU has already been abolished for years on the main house, that is the residence one. The only exception in this respect are homes with a luxury character. Therefore, IMU is also paid on the main residence if it falls within the cadastral categories A / 1, A / 8 and A / 9.
Be careful not to waste money on paying the IMU deposit in June because some categories do not have to pay it.
The exonerated from the IMU in 2021
With the latest government measures, workers in the tourism, entertainment and hotel sectors are exempted from the IMU. The exemption obviously applies to the premises where the work takes place. So you do not pay the IMU on the hotel, on the premises used as bed & breakfast, farmhouses or spa facilities.
For now, the exemption concerns only the first installment which expires on June 16.
Some work categories have been admitted to extraordinary non-repayable contributions in the hardest period of the pandemic. Now they have also been thought of with reference to the IMU account.
In fact, VAT numbers that have received non-repayable contributions are exempted from the IMU advance for the premises in which they carry out their professional or business activity. These subjects must present another requirement to be exempt from the IMU deposit. They have to prove that their 2020 professional incomes have dropped by 30% compared to 2019.