IMU declaration – TASI, what is it?

The obligation to submit the return applies only to certain categories of property owners, or those who own properties for which significant changes have occurred for the purposes of calculating the tax.

 

Requirements

 

In general, therefore, the IMU – TASI Declaration must be presented:

  • for properties that enjoy tax reductions (unusable buildings, of historical or artistic interest, properties for which the municipality has approved rate reductions, etc.),
  • in cases where the Municipality does not have the information necessary to verify the correct payment of taxes (for example for leased buildings, agricultural land that has become building areas, the usufruct meeting not declared in the land registry, etc.).

By when?
The current deadline for submitting the IMU – TASI Declaration is 31 December of the year following the one in which the event from which the declaration obligation arises occurred.

 

 

IMU declaration – TASI: how to get it?

 

The final recipient of the IMU – TASI Declaration is always the Municipality indicated on the title page. PWS will help you to submit the declaration electronically.