What is the Declaration IMU?

Until the end of December there was a great clamor for the IMU with the rates and the amount of that tax, but has not, as usual, with the information to citizens, explaining that the decree on municipal federalism, no. 23 of 2011, Article 9, paragraph 6 and the DL 201/2012 Article 13, paragraph 12b provides that the taxpayer has made a declaration to the tax authorities within 4 February 2013 and is mandatory for owners, when there are changes in both its fiscal situation that in the situation of the property, such as to result in alterations of the amount on which to calculate the tax.
The Declaration IMU must be submitted:
- When there is a purchase, sale, inheritance, gift, change of residence, if the deed is not passed through the MUI (Model Single Computer);
- To all the properties declared unfit for habitation, buildings of historical interest or agricultural land;
- In the case of a principal residence of the spouses decide to fix my residence and domicile in different properties of the same municipality, because only one recourse may be the first house;
- In the case of divorced or separated couples, if one spouse remains in the marital home, the declaration shall be made only if the municipality where the property is located is not the same in which the marriage was celebrated;
- In the case of Italian citizens resident abroad, the statement must be filed if the City Council has decided that the property can be considered as a principal residence;
- If the property is located;
- In case of purchase of building land.
It should not be made, however:
- If there are no changes, but was presented the MUI ;
- In the case of a principal, whose data on the registered residence of the family, already in possession of the Municipality; – In the case of separated or divorced;
- It should not be made, where the property is located in the municipality where he resides and is born former spouse, the declaration should not be made;
- If you have already submitted and ICI and are not, no changes.
Now let’s see when it’s submitted and IMU
For the first statement must be submitted by 4 February 2013, then no later than 90 days from the moment they arise for which it is implementing it, then you come into possession of the property or intervening changes.