Taxes, the Municipality of Catania requests the Imu 2022 deposit by June 16

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For the year 2022, the IMU rates of the previous year remain confirmed by the Municipality of Catania as specified below:

Differentiated rate of 6.00 per thousand

Real estate units A / 1, A / 8 and A / 9 used as main residence and related appurtenances allowed

Ordinary rate of 10.60 per thousand

For all buildings, land, building areas owned in addition to or different from the main residence with the exception of category D / 10 as it is exempt

Ordinary rate of 1 per thousand

For rural buildings for instrumental use

Ordinary rate of 2.5 per thousand

For buildings built and intended for sale by the construction company, as long as this destination remains and they are not leased in any case

Deductions

Based on art.
13 paragraph 10 of Legislative Decree 201/11 and subsequent amendments and additions, from the tax due for the real estate units A / 1, A / 8 and A / 9, used as main residence, (pursuant to Article 13 paragraph 2 of DL 201/11 and subsequent amendments and additions) and for the related appurtenances, €.
200.00 compared to the period of the year during which this destination continues; if the real estate unit is used as a main residence by several taxable persons, the deduction is due to each of them in proportion to the share for which the same destination occurs.

Reductions

25% of the tax base for contracts stipulated pursuant to Law 431/98

50% of the tax base for buildings granted on free loan to 1st degree family members

To take advantage of these reductions, the taxpayer must submit a specific IMU declaration with the attached contracts by June 2022

Exemptions

Real estate unit owned by the elderly or disabled who acquire residence in hospitalization or health establishments following permanent hospitalization, provided that the same is not rented.

Buildings used as seaside, lake and river bathing establishments, as well as properties for spas;

Properties falling within the cadastral category D / 2 (hotels, pensions, hostels, farmhouses, bed & breakfasts, residences, campsites, tourist villages, shelters, marine and mountain colonies) provided, however, that their owners are also managers of the activities.

Sicilian news 2022-06-15 16:31:00

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