Imu 2021, a new expiration date arrives for the declaration


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The deadline for submitting the return for the year 2021 has been postponed to 31 December.

Thanks to a draft of the simplifications dlcomes the news of one new expiry date for the IMU for the year 2021.

Imu 2021, new deadline for declaration

Indeed, the date postponed to December 31, last day for submitting the declaration.

Who has to pay the IMU

For those who do not know, all those who own must pay Imu:

  • buildings, excluding the main residence (except in the case of a residential unit classified in the cadastral categories A / 1, A / 8 and A / 9);
  • building areas;
  • agricultural land.

The obligation to pay, on the other hand, belongs to:

  • the owner of the property,
  • owner of the real right of usufruct, use, housing, lease, surface, i
  • assignee parent of the family home following a court order,
  • concessionaire in the case of concession of state-owned areas or the lessee for properties, also to be built or under construction, granted under finance leases.

Active repentance

Those who fail to do so within the deadline can still regularize their position by making use of the active repentance: it is a payment with which the taxpayer can equally pay the tax due, with the application of a reduced penalty and default interest. All this can happen, however, only under the condition that the violation has not already been ascertained and no access, inspections, verifications or other administrative assessment activities have begun.


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Written by Natalia Chi

Chicago Popular; Chicago breaking news, weather and live video. Covering local politics, health, traffic and sports for Chicago, the suburbs and northwest Indiana.

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