The ILIA is the new tax that replaces the IMU. However, the tribute has only been introduced in one Italian region. Let’s see together what it is and where it must be paid.
L‘Single municipal tax (IMU) is the tax introduced by government Monti in 2011 and is paid at the municipal level on the possession of real estate assets.
In an Italian region the tax has been replaced byILIA (Autonomous local real estate tax). Let’s see together what it is and where it was introduced.
ILIA: what is the tax that replaces the IMU
To introduce the new tax, ILIA, is the Friuli Venezia Giulia. The discipline of the ILIA is contained in the Regional Law n.217 of 14 November 2022 and essentially follows that of the IMU.
How does it work
It is, therefore, a tax due on the possession of properties which are located in the municipalities of the region and there is also the possibility of using it exemption of the IMU for the main residence in the non-luxury cadastral category and related appurtenances.
Furthermore, the same are foreseen concessionssuch as the 50% reduction for properties of historical and artistic interest.
Tax codes for payment
The tax must be paid through the Model F24 eh codes tribute which must be used are indicated in Resolution no. 10/E of 24 February 2023, and are as follows:
- 5900 – ILIA main residence and outbuildings
- 5901 – ILIA buildings for residential use, other than the main or similar residence
- 5903 – ILIA for rural buildings for business use
- 5904 – ILIA for land
- 5905 – ILIA for building areas
- 5906 – ILIA for buildings classified in cadastral group D and INSTRUMENTAL for the activity
- 5907 – ILIA for buildings classified in cadastral group D and NOT INSTRUMENTAL for economic activity
- 5908 – ILIA for buildings instrumental to economic activity other than those classified in cadastral group D
- 5909 – ILIA for the other properties
- 5910 – for interest from assessment activities
- 5911 – for sanctions from investigation activities.
How to fill in the F24 Model
The tax codes 5910 and 5911 refer to the case in which a verification after theomitted payment. When, on the other hand, repentance is made, even for the ILIA there are no specific tax codes for sanction ed interests. These are indicated with the same code as the omitted tax and which must be paid with repentance. So, you have to add it all up.
The procedures for completing the F24 are the same as for the IMU. Therefore, the “IMU AND OTHER LOCAL TAXES” section must be completed. Then tick the “deposit” or “balance” box depending on what you are paying. Also tick the “repentance” box if it is a payment with repentance.
You must indicate:
- the reference tax year;
- the cadastral code of the municipality;
- the number of properties;
- the tax code;
- any deduction for the main residence;
- the amount due to be paid.