The IMU declaration of Non-Commercial Entities

Regulations, exemptions, deadlines and declaration methods for IMU

Entities identified by Article 73 paragraph 1 letter c) of Presidential Decree 917/1986 are exempt from the payment of IMU under Article 7 paragraph 1 letter i) of Legislative Decree 504/1992, if they own and use real estate intended exclusively for the performance of welfare, social security, health, scientific research, educational, receptive, cultural, recreational and sports activities; as well as the activities referred to in Article 16 letter a) of Law 222/1985.

These subjects are also partially exempted from the payment of IMU in the case of mixed use of real estate. So in case of carrying out both institutional and commercial activities.

The exemption will apply only to the fraction of the unit in which the activity of a non commercial nature is carried out, if identifiable through the identification of the real estate or portions of real estate used exclusively for that activity. To the remaining part of the real estate unit, as it has permanent functional and income autonomy, the provisions of paragraphs 41, 42 and 44 of Article 2 of DL 262/2006 apply.

If it is not possible to fractionate the property, it is necessary to apply the apportionment criteria identified by the Ministry of Economy and Finance in Ministerial Decree 200/2012 and submit a declaration telematically.

By means of a prepared form (which allows for the indication of totally and/or partially taxable and totally exempt properties) and based on the criteria indicated by the Decree, a proportional ratio will be calculated, which identifies the portion of the property used for the business-type activity to be subject to the tax. The parameters to be adopted concern the area, the number of subjects, and the number of days devoted to the commercial activity.

In accordance with the provisions of Paragraph 770 of Article 1 of Law 160/2019, the IMU declaration must be submitted by June 30 of the year following the year in which the ownership of the real estate began or changes relevant to the determination of the tax occurred. And in any case, the declaration must be submitted annually in the manner prescribed by the regulations set forth in DM 200/2012 and DM of 06/26/2014.

It should be noted that the Council of Ministers, meeting on Wednesday, June 15, 2022, approved a Decree Law that introduces simplifications in tax matters, particularly in the relationship between the IRS and the taxpayer and in direct and indirect taxes.

Specifically, it should be noted that the IMU declaration models for non commercial entities will be simplified, and to this end, the regulatory decree that had prepared the model, for real estate used by the persons referred to in Article 73 paragraph 1 letter c) of the Tuir, could now be considered outdated.

However, DL June 21, 2022, No. 73 (so-called Tax Simplifications) provided for the extension of the submission of the IMU declaration to Dec. 31, 2022 for individuals and commercial entities, without providing any deferment for the IMU declaration of non commercial entities, which remained, therefore, on June 30 with the form of DM 26.06.2014.