Imu bonus, who is the 50% discount and how it works

Imu bonus, who is the 50% discount and how it works
Imu bonus, who is the 50% discount and how it works
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All ready for the Imu bonus of the 50%: the Revenue Agency has published the provision with the instructions for accessing the new tax credit dedicated to tourism businesses.

The provision published on 16 September by the Financial Administration defines the criteria and procedures for using the subsidy introduced by Legislative Decree no. 21/2022, and approves the self-declaration model to be transmitted to the Inland Revenue from 28 September of this year to 28 February 2023.

We see to whom it belongs the Imu discount 50%, how does it work and the deadlines to be respected.

Imu bonus: who gets the 50% discount

The Imu bonus is a tax credit equal to 50% of the amount paid as second installment of 2021. The benefit concerns the tourism businessesin particular the properties falling within the cadastral category D / 2. This includes, therefore, farm holidays, companies that manage open-air accommodation facilities, those in the exhibition and congress sector, spa complexes and theme parks, including water and wildlife parks.

In order to access the tax credit it is essential that i owners are also business managers. Between requirements there is also:

  • a reduction in turnover and the fees of at least 50% in the second quarter of 2021 compared to the same period of 2019;
  • the company must not be in economic difficulty as of 31 December 2019;
  • if, on the other hand, it is a small or micro enterprise, it must not have insolvency proceedings against it.

In cases of tax credits exceeding 150 thousand euros, explains the provision of the Revenue Agency of 16 September, the credits will be usable following the checks provided for by the Code of anti-mafia laws (Legislative Decree no. 159/2011) and the communication the authorization to use.

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Revenue Agency Provision n. 356194 of September 16, 2022
Tax credit for the IMU in favor of the tourism sector referred to in article 22 of the decree-law of 21 March 2022, n. 21. Definition of the methods, terms of submission and content of the self-declaration certifying the possession of the requirements and compliance with the conditions and limits set out in Sections 3.1 “Aid of limited amount” and 3.12 “Aid in the form of support at fixed costs not covered “of the European Commission Communication of 19 March 2020 C (2020) 1863 final” Temporary framework for state aid measures to support the economy in the current emergency of COVID-19 “, and subsequent amendments, which operators economic are required to submit to qualify for the tax credit.

How the Imu 2022 bonus works: instructions for self-declaration

To benefit from the bonus, a self-declaration certifying the possession of the requisites and compliance with the conditions set out in the Communication of the European Commission «Temporary Framework» must be communicated to the Revenue, through the electronic channels of the Agency.

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Self-declaration for the Imu bonus of 50%
Click here to download the model of the Revenue Agency

The tax credit must be used exclusively in compensation, through F24, starting from the day following the date of issue of the receipt for presentation of the model. For credits over 150 thousand euros, use is subject to anti-mafia checks (Legislative Decree no. 159/2011). In case of incomplete data, the Agency will request the integration of the information.

Deadlines to remember in order not to miss the 50% Imu discount

The self-declaration must be sent through the electronic channels of the Agency, directly by the taxpayer or by a qualified intermediary from 28 September 2022 to 28 February 2023.

As pointed out by the instructions, In 5 days from the moment it is sent, the Agency will issue a receipt of acceptance or communicate the rejection, indicating the reasons. Within 10 days of sendinginstead, the Agency will issue one second receipt to communicate to applicants the recognition – or non-recognition – of the tax credit, for example in the event that the applicant does not have an active VAT number on the date of entry into force of Legislative Decree no. 21/2022. Once the ok has been received, starting from the following day the taxpayer will be able to use the tax credit in compensation using the F24 form.

Instructions for completing the Imu self-declaration
Click here to download the file.

The article is in Italian

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