Its own municipal tax (IMU) is due to anyone who owns real estate (buildings, building areas, farmland) in the territory of the Italian State. As far as real estate in the Bra area is concerned, the Municipal Tributary Office monitors and verifies the Imu statements, their payments and issues any assessment measures.
For the purpose of applying the Imu, the main dwelling is "the immovable property registered or registered as a single real estate unit in which the possessor and his family are habitually resident and reside personally" (art. 13 DL 201 / 2011 , converted into law 214 / 2011).
For the municipal regulation of Bra (Article 19 IUC Regulation) are similar to the main house also real estate units (excluding those belonging to categories A / 1, A / 8 and A / 9) owned, by way of property or usufruct , by elderly or disabled persons who acquire residence in institutions of hospitalization or health as a result of permanent hospitalization, provided that the real estate units in matters are not located.
Imu 2019: deadlines
The two IMU installments must be paid by June 16 and December 16.
The main dwelling is excluded from the payment of the tax (except for the luxury dwellings stacked in the A / 1, A / 8 and A / 9 categories) and the related appurtenances within the limits established by the Law. The exclusion also operates for properties assimilated to the main house by municipal regulation.
Confirmed how introduced by paragraph 10 of Article 1 of Law n. 208 / 2015 (2016 stability law) which provided for the reduction of 50% of the tax base for buildings in the cadastral category A / 2, A / 3, A / 4, A / 5, A / 6, A / 7, granted on loan to relatives in the first instance ( parents / children), if the following conditions are met:
- - the comforter and the co-worker must be relatives in a straight line within the first degree (parent / child or child / parent);
- - in order to benefit from the 2017 subsidy from January, the written contract signed must be registered within 5 February 2017, and the verbal contract by 1 March 2017;
- - the rented property unit must not be classified in the cadastral categories A / 1, A / 8 and A / 9;
- - the real estate unit must be used by the co-owner as its main residence;
- - the caretaker must reside personally and habitually reside in the same municipality where the property is located in a commodity;
- - the caretaker, in addition to the rented property, may own another property in the same municipality as its main residence, provided that it is not a housing unit classified in the A / 1, A / 8 and A / 9 cadastral categories ;
- - in addition to the property intended for his or her main home and the one provided in a commodity, the landlord must not own other residential properties in Italy (1 MEF No. 17.02.2016 / DF).
The existence of these requirements is attested by the presentation of the IMU declaration.
How do you calculate?
The taxable basis for calculating the Imu is given by the cadastral income, which can be obtained from the land registry, increased by a double revaluation:
- - of the 5 per cent (multiplied by 1,05);
- - an additional legal multiplier depending on the category of the property (eg multiplied by 1,6 when the mulitpiper is 60%);
This revalued cadastral income must be multiplied by 100, to obtain the cadastral value of the building. To calculate the tax, the rate established annually by the Municipality of Bra must be applied to the cadastral value.
For farmland, the revalued Sunday earnings of the 25 per cent are considered and multiplied by 135. For farmland, land not cultivated, owned and conducted by direct growers and professional agricultural entrepreneurs registered in farm insurance, the revalued Sunday earnings of the 25 percent are considered, and multiplied by 75.
example: two spouses have an apartment at 50% that do not use as a main residence but is leased to a third party with a cadastral income of 100 euro. The rate established by the municipality is 0,94%. Calculation: 100 x 1,05 x 1,6 x 100 x 0,94 / 100 = 157,92. Rounded amount: 158 euro. Each spouse will pay 158: 2 = 79 euro.
160 whether they are classified as building blocks A (excluding A / 10), and in cadastral categories C / 2, C / 6 and C / 7;
140 whether they are manufactured in cadastral group B and cadastral categories C / 3, C / 4 and C / 5;
80 whether they are manufactured in the A / 10 and D / 5 cadastral categories;
65 whether they are manufactured in the D group (other than D / 5);
55 whether they are classified in the C / 1 cadastral category.
- - 0,27% for the principal dwellings belonging to the cadastral categories A / 1, A / 8 and A / 9, and for their pertinent items, as defined in section 2 ° of art. 13 DL n. 201 / 2011 converted into Law n. 214 22 December 2012 with € 200,00 deduction;
- - 0,45% for the dwellings and related items found pursuant to art. 2, paragraph 3 of Law no. 431 / 1998;
- - 0,75% for buildings granted in use to co-owners or co-owners of other real rights on the same and relatives within the 2 ° degree and similar within the 1 ° degree, provided that they are used by them as main residence and related appliances and that this be proven by the registry office;
- - 0,76% for agricultural land not excluded by law;
- - 0,81% for buildings cited in the C / 3 cadastral category provided they are intended for the exercise of craft activities;
- - 1,02% for buildings for housing purposes (belonging to the cadastral categories A / 1, A / 2, A / 3, A / 4, A / 5, A / 6, A / 7, A / 8, A / 9, and C / 6) for which there are no lease contracts in force for a period of more than six months, meaning those that are nevertheless held vacant regardless of whether they are intended for hire or sale; in the case in point, buildings not occupied or occupied but without a registered contract and those for which there are no existing utilities are considered not leased; for the purpose of calculating the period for the application of the increased rate in question, reference will normally be made to the dates of the registered lease contracts; it is specified that they do not fall into this category and therefore discount the ordinary rate: a) the non-productive properties of land income pursuant to art. 43 of the TUIR and the properties owned by IRES taxable persons; b) real estate units held by persons who have transferred their residence to another municipality for work purposes, provided that they do not have real rights over other homes in the territory of the State; c) the appurtenances of the main house exceeding the maximum number provided for by art. 13, paragraph 2, of the Decree Law 6 December 2011 n. 201 (converted into the 22 December Law 2011 No. 214);
- - 0,94% (base rate) for the remaining properties;
- - 0,85% for the areas to be manufactured;
- - 0,89% for buildings (belonging to land registry categories other than A / 1, A / 2, A / 3, A / 4, A / 5, A / 6, A / 7, A / 8, A / 9, and C / 6) for which there are no lease contracts in force for a period of more than six months, meaning those that are nevertheless held vacant regardless of whether they are intended for hire or sale; in the case in point, buildings not occupied or occupied but without a registered contract and those for which there are no existing utilities are considered not leased; for the purpose of calculating the period for the application of the increased rate in question, reference will normally be made to the dates of the registered lease contracts; it should be noted that they do not fall within this category and therefore the ordinary rate is used for the buildings used for the business or professional activity of the taxable person;
- - 0,56% for housing owned by ATC assigned to residents in Bra;
- - 1,06% for residences and / or secondary residences, as defined in art. 41 of the DPRN 917 / 1986.
The deduction on the main residence (Article 13, paragraph 10, DL No. 201 / 2011) is established in 200 euro.
How do you pay?
By self-solicitation at bank branches through online services or at any post office using the F24 model (for Bra, Common Code: B111), indicating the toll codes provided by the Revenue Agency.
Agreed rental rentals.
Bra can arrange agreed rental rentals (with dictated features) by the article 2, paragraph 3, of the 431 / 1998 law), or with conditions established on the basis of agreements reached at local level among the most representative organizations of tenants of building and tenant ownership in high-voltage housing municipalities. Among the attachments of this page you can find the copy of the territorial agreement signed on 11.03.2014 date, the relative cartography, a similar facet of contract, the models for the declaration to the Municipality and an interpretation on the agreement, regarding the definition of the amount of the fee.
For the submission of the instance in the municipality, you must attach the contract, the photocopy of the identity card of the owner and the tenant, the floor plans of the premises concerned, the receipt of registration of the contract with the Revenue Agency, "Agreed Rental Module" (shown on this page) duly completed.
At the reduced rate for this category of properties the provisions of the comma 6 bis of the art. 13 of the DL n. 201 / 2011, which provides: "for properties leased to an agreed rent as per 9 December 1998, No. 431, the tax, determined by applying the rate established by the municipality pursuant to paragraph 6, is reduced to 75 per cent" .