Imu 2020: who has to pay in December and who does not. The next deadline – Economy

Rome, December 9, 2020 – December is the month ofImu: is the main dish of tax deadlines end of the year. In this 2020 marked by the pandemic, however, exempt subjects, mainly companies, are not lacking: the government, with the subsequent Ristori decrees, has tried to give respite to the sectors and activities that have had to slow down and have suffered economic losses due to Covid emergency .

Who has to pay the IMU on December 16

This tax, which has been permanently incorporated into the Tasi, is worth at least 16 billion annually for the Treasury. For the ‘normal’ taxpayer, Like employees with a second home (the first home is no longer paid for by the Stability Act of 2014), nothing changes: therefore, the maturity of the Imu balance remains on December 16.

Who does not have to pay the IMU

The various government decrees, however, excluded the tourism and entertainment sector from the second installment: therefore, maritime, lake and river resorts, spas, hotels, pensions and buildings for accommodation activities, but also theaters and cinemas, discotheques and structures for fairs and events. The exemption for some of these categories, theaters and cinemas in particular, will also run until 2021 and 2022. (but we need the approval of the European Commission). With an important note: the property owners must also be managers of the activities in question or in any case – a novelty contained in the latest Ristori Quater decree – the user must coincide with the taxpayer (even if he is not the property owner) .

Bars and restaurants in orange and red areas

Public companies and economic activities in the red areas or that have suffered certain closures due to closure they do not have to pay the second installment of Imu. The conditions already indicated for cinemas, theaters and hotels also apply here: the owner must be the administrator or at least the latter must coincide with the taxable person. All the other non-beneficiaries of the exemptions, as mentioned at the beginning, are obliged to pay in the classic term, which is December 16.