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House property tax declaration (IMU) 2020: What are the deadlines to remember

House property tax declaration in Italy 2020.

What are the deadlines to remember.

The Ministry of Economy and Finance, with the circular of March 18, explained what the deadlines for submitting the IMU 2020 declaration are. Here is what is specified:

The Ministry of Economy and Finance circular reminded that “regarding the obligation to submit the IMU declaration, paragraph 769 establishes that the same condition must be included or, alternatively, transmitted electronically by 30 June of the following year, of which the possession of the property began or there were significant changes for the purposes of determining the tax”.

The Ministry of Economy and Finance then underlined in its circular that “limited, however, to the cases in which ownership of the property began or changes occurred during 2019, it is recalled that, pursuant to art 3-ter of Legislative Decree No. 34 of 30 April 2019, converted, with amendments by Law No. 58 of 28 June 2019, the deadline for submitting the declaration is set for 31 December 2020”.

The IMU declaration is, therefore, must be sent or transmitted electronically by 30 June of the following year the one in which the ownership of the property began or there were significant changes for the purposes of determining the tax. In cases where instead the ownership of the property began or changes occurred in 2019, the deadline for submitting the declaration is set at 31 December 2020.