IMU and balance 2023: next news


December 16th is the date to pay the second installment of the IMU 2023 . After the first installment in June, here is the final balance. But what happens if after the 2023 down payment something in real estate has changed for a taxpayer? It is a tax that in Italy is paid only on second homes and not on the main residence. In the case of real estate sales, the tax is paid only for the months of the year in which the property is registered in the Land Registry to the taxpayer concerned. Any reductions and exemptions and tariffs are approved by the Municipality. 


In the event of a sale or purchase late in the year, the annual tax is calculated. The result is divided by 12 and multiplied by the months of ownership of the property. The first installment is paid on June 16th and the second, the final balance , on December 16th of each year. 

Here’s what to do in this case. A person who lives with his family in a house not subject to IMU as a main residence. He has a garage under the house as a pertinence. He pays IMU annually on the two houses of his parents who inherited this person and his sister, after the death of their mother and father. There are two exact methods of paying the IMU in this case F24 models . The final installment must be paid in July, August and September, dividing the IMU 50% between the brother and sister. For October, November and December, the calculation of the IMU of the two houses must be redone. In the case of the person mentioned above, the person will have to pay 3/12 of the IMU that should be paid each year for the single property. The sister will also have to do the same thing for the IMU and balance 2023. 

It also happens in the case of the death of a property owner and there is the declaration of probate . From the date of the definition of the succession, the IMU passes from the deceased to the heirs in shares of hereditary division . In the case of inherited property, not previously subject to IMU as the home of the deceased, the IMU becomes that of the months following the death. This is because it was a first home for the deceased and a second home for the heirs. 

  • IMU and balance 2023, what happens for purchases or inheritance divisions after the down payment? (investing today. it)


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