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 (art.19 IUC Regulation) real estate units (excluding those belonging to categories A / 1, A / 8 and A / 9) owned, by way of ownership or usufruct, are also assimilated to the main residence , by the elderly or disabled who acquire residence in hospital or health institutions following permanent hospitalization, provided that the real estate units in question are not rented.
Imu 2020: deadlines and news
The two IMU installments must be paid by June 16 and December 16.
For the year 2020 many innovations have been introduced in the discipline of the tax, also aggregating the Tasi - Tribute for indivisible services, which is no longer due as of January 2020, 31. By 2020 July 160 the Municipality will regulate the regulation of the so-called "new IMU", on the basis of the provisions of Law no. 2019/XNUMX, which profoundly changed the tax. Also by the same date, the new tax rates must be approved, which will also contain the residual cases previously regulated through the TASI.
In December 2020, the IMU and TASI rates for the year 2020 were approved, however unchanged compared to the year 2019, which must be confirmed or revised by July 31 in the light of the changes that occurred in the legislation after their deliberation by the Council. municipal.
(First installment 2020)
For those who have not been able to pay the first installment by 16 June, it is possible to justify the momentary situation of economic difficulty and pay (without penalties and interest) the sum by 30 September, by presenting a justification for the delay and economic difficulty within on October 31, 2020 using the form on this page. This according to what was decided by the City Council with resolution n. 16 of 25.06.2020.
For the first installment of the year 2020, the provisions of art. 177 of the Decree Law 19 May 2020, n. 34, "Urgent measures in the field of health, work support and
to the economy, as well as to social policies related to the epidemiological emergency from COVID-19 "which has provided exemptions from the municipal tax-IMU for the tourism sector. The provision provides that the first IMU installment is not due for properties falling within the cadastral category D / 2 and properties of farmhouses, tourist villages, youth hostels, mountain refuges, marine and mountain colonies, landlords for short stays, holiday homes and apartments, bed & breakfasts, residences and campsites, provided that their owners are also managers of the activities that are carried out within the structures.
The main residence is excluded from paying the tax (except for luxury homes stacked in categories A / 1, A / 8 and A / 9) and related appurtenances within the limits established by law. The exclusion also applies to properties similar to the main residence by the municipal regulation.
Confirmed how introduced by paragraph 10 of Article 1 of Law n. 208 / 2015 (2016 stability law) which provided for a 50% reduction in the tax base for buildings in cadastral category A / 2, A / 3, A / 4, A / 5, A / 6, A / 7, granted on loan to relatives in the first degree ( 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 property. To calculate the tax, the rate established annually by the Municipality of Bra must then 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 own 50% of an apartment which they do not use as their main residence but is leased to a third party with a cadastral income of 100 euros. The rate set 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 euros. Each spouse will pay 158: 2 = 79 euros.
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.
- 0,05% for merchandise properties, buildings built and intended for sale by the manufacturer, as long as this destination remains, pursuant to art. 1, c. 751, of Law no. 160/2019;
- 0,05% for buildings instrumental to agricultural activity pursuant to art. 9, c.3-bis, of Legislative Decree 557/1993, converted into Law n. 133/1994;
- 0,45% for dwellings and related appurtenances located pursuant to art. 2, c.3, of Law no. 431/1998;
- 0,56% for the houses owned by the ATC assigned to residents in Bra;
- 0,60% for the main dwellings belonging to the cadastral categories A / 1, A / 8 and A / 9, and for the related appurtenances, as defined by art. 13, c.2, of the DL n. 201/2011 converted into Law no. 214/2012, with a deduction of € 200,00;
- 0,75% for buildings granted in use to co-owners or joint owners of other real rights on them and to relatives within the 2nd degree and related within the 1st degree, provided that they are used as their main home and related appurtenances and that this is proven by the registry residence;
- 0,76% for agricultural land not excluded by law;
- 0,81% for buildings registered in the cadastral category C / 3 on condition that they are intended for the exercise of craft activities;
- 0,85% for building areas;
- 0,89% for buildings (belonging to the cadastral 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 registered for a period of more than six months, meaning that they are in any case vacated regardless of whether they are intended for rental or sale. In this case, properties 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 tariff in question, reference will normally be made to the starting dates of the registered lease contracts. It should be noted that properties that are instrumental to the business or professional activity of the taxable person do not fall within this category and therefore discount the ordinary rate;
- 0,94% (base rate) for the remaining properties;
- 1,02% for residential buildings (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 agreements registered for a period of more than six months, meaning that they are in any case vacated regardless of whether they are intended for rental or sale; in this case, properties not occupied or occupied but without a registered contract and those for which there are no existing users are considered not to be leased; for the purpose of calculating the period for the application of the increased tariff in question, reference will normally be made to the starting dates of the registered lease agreements; it should be noted that they do not fall into this category and therefore discount the ordinary rate:
non-productive land income properties pursuant to art. 43 of the TUIR and properties owned by IRES taxable persons;
real estate units made available by subjects who have transferred their residence to another municipality for work reasons, provided that they do not have real rights to other homes in the territory of the State;
the appurtenances of the main house exceeding the maximum number provided by art. 13, paragraph 2, of the Law Decree of 6 December 2011 n. 201 (converted into Law 22 of December 2011, 214);
- 1,06% for dwellings kept available and / or secondary residences, as defined by art. 41 of Presidential Decree 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 the local level between the most representative organizations of building tenants and tenants in high-voltage housing municipalities. On 03.12.2019 the renewal of the territorial agreement was signed which is valid from 01.01.2020, the documentation of which can be consulted on the dedicated page: Rent at agreed rates.
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" .