Municipal property tax (IMI) - VON POLL REAL ESTATE

The provincial law stipulates that the municipality shall determine the detailed regulation of the GIS by means of an ordinance and a resolution on the tax rates.

What is the IMI owed for?

The GIS must be paid for

• buildings and
• building plots.                                                                                                                                                                                                                                                                                                                                                                                                      

Who has to pay the IMI?

With this provincial law, the Autonomous Province of Bolzano has obliged the following to pay the GIS:

• Owner or the holder of rights in rem (= usufruct, right of use, right of residence, right of superstructure);
• Husband/wife to whom the matrimonial home has been assigned by court order of judicial separation, annulment, dissolution or extinction of the civil effect of marriage.
• Parent to whom the dwelling has been assigned by court order of entrustment of the child or children.
• Lessee of leased property, even if only planned or under construction.
• Concessionaire of domain property.
• Endowment/maintenance obligation: The transferor of the farm and his wife must pay the GIS for those rooms they actually occupy.                                                                                                                                                                                                                        

When must the IMI be paid?

The first payment rate must be paid within June 16, the second payment rate within December 16. If the deadline falls on a public holiday, the payment deadline is extended by law to the first following working day.

Form F24 must be used for the payment.

How is the IMI calculated?

For buildings that are registered in the cadaster, the cadastral value is taken as the basis for calculation, whereby this is revalued with legally stipulated multipliers.

On the new cadastral statements, the calculation basis is listed in a separate column with the designation 'Wert GIS' or 'Valore IMI'. For building plots, the market value is used.

When it comes to real estate in general, real estate buying and selling, or working as a real estate agent, many questions often arise.

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