THEJune 7 is Tax Freedom Day, the day when you finish paying your taxes and start to dispose of your salary. Meanwhile, here are the dates not to be forgotten for payments and to ask for incentives, from the 200 euro bonus to the exemption of the Rai fee
From 6 June, Italians ideally finish paying taxes and social security contributions to the state, to welcome the Tax Freedom Day, that is the day of fiscal freedom: in practice you finish working to pay what you owe and you start to “collect” your salary to be able to do what you want.
This is a given result of a calculation by the CGIA of Mestre, which underlines that it is not “a pure theoretical exercise”, but rather demonstrates “if there was still a need, the excessive tax burden on Italians“. Speaking of taxes, in the meantime, the month of June is particularly full of deadlines, the first of which is the payment of the Imu on the first home.
Here is the calendar of deadlines not to be forgotten, including the dates by which to request the 200 euro bonus.
Imu: who has to pay it and when
The date to be marked on the calendar is June 16, by which the IMU deposit must be paid, the single municipal tax on real estate, while the balance and any adjustment must be paid by December 16. All property owners intended as natural persons who do not have a VAT number and property owners of companies operating in sectors other than subsidized ones, such as companies in the entertainment sector, which for 2022 are exempt as an activity, are required to pay particularly affected by the Covid restrictions (in this case you do not pay only if the owner of the property and the manager of the business coincide).
Imu, who does not have to pay it
The exemption for main homes and related appurtenances is also confirmed, excluding luxury ones (category A / 1-stately properties, A / 8- villas and A / 9-castles and palaces), as well as the 25% reduction of ” tax for rented properties at “agreed rent” (in this case it is good to check with your municipality, because many administrations also provide for a lower rate). In practice, you pay only on prestigious or rented properties, given free of charge, on shops, warehouses, warehouses, other commercial and industrial properties, on vegetable gardens and on appurtenances not belonging to the first home or in any case not eligible for subsidies, such as the second box, the second cellar, etc. Furthermore, from 2022 they are exempt from the i tax buildings constructed and intended for sale by the construction company (the so-called commodity properties), as long as this destination remains and on condition that they are not leased.
Imu, how to bill and pay
The amount of the Imu, unless there are any changes, is identical to that of last year, therefore in June 50% of the 2021 total is paid and the remaining 50% in December. You pay via F24, indicating the tax code and that of the Municipality where the property is located. In the case of a property purchased in 2022, reference is made to the rates possibly approved for this year and which can be found on the website www.finanze.gov.it. If the Municipality had changed the rates for 2022, these will be considered only in the settlement phase and only if approved by next 28 October.
Imu for separated or resident in different municipalities
Beware of separated couples or those who are resident in different municipalities (a trick that many have resorted to over the years to avoid paying the Imu on the second home). In the first case the legal exemption is also foreseen for the house assigned by judicial measure to the separated or divorced spouse (even if not the owner), provided that he habitually resides there and is resident in the municipal registry.
In the second case, however, with article 5-decies of law decree 146/2021 (converted into law no. 215/2021) it was established that the same principle is applied both for spouses having their habitual residence and residence in different properties. , both in different Municipalities: in practice, the Imu exemption applies to a property chosen by the spouses, the one presumably with the highest income, while the other must be paid.
The choice of the property to be exempted must be communicated to the Municipality in which it is located, with the presentation of the IMU declaration by 30 June of the year following that of the change: for 2022 the deadline will therefore be 30 June 2023.
“Special” exemptions from the IMU
Finally, as regards the IMU, some municipalities provide an exemption for properties owned by the elderly or disabled permanently resident in RSA, provided they are not leased. There is also a reduction to 37.5%, from the previous 50%, in the case of citizens Italians not resident in the State, holders of foreign pensions under the conventionprovided that the house is not rented or given on loan, or for those who work in the Police if the house is not rented and resides in another municipality for service reasons.
The bonuses to be requested: 200 euros and exemption from the Rai fee
If the Imu is to be paid, in June there is also the possibility of applying for Covid state aid. The deadline is June 30 and concerns those who own businesses and individuals who have received non-repayable grants, tax credits and other reliefs provided for by the Relaunch decree.
As for the 200 euro bonusprovided for by the Aid decree of 17 May 2022, there are now a few days left to find out about the application procedures for self-employed, VAT-registered workers, seasonal workers, home helps and carers, for whom within 60 days from the date of publication of the decree itself (therefore by June 17) the delivery methods will be known.
For retirees, on the other hand, there is no need to apply, because it will be paid with the July slip by INPS, while for employees it will be paid by the employer in the pay slip, again in July. However, specific requirements remain, such as an income within 35 thousand euros per year.
A final remark concerns the possibility of requesting theexemption from payment of the Rai license fee, if the conditions exist. Again, the application deadline is June 30th.
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