The municipal taxes on real estate (AIMI) reached 201 217 employees this year. That is less than 10,000 last year, and at the beginning of this decline is essentially the largest number of couples that this time the tax authorities have announced that they have opted for joint taxation – a doubling of 600 thousand to 1.2 million euros amount exempt from this tax.
Founded in 2017, AIMI is paid in the month of September, and private taxpayers who bring together a group of buildings whose tax value (VPT) exceeds 600 thousand euros and companies with real estate related to housing or building plots.
In response to Money Vivo, an official source at the Ministry of Finance said that of the more than 201,000 liquidation notes that were sent until August 23, 61 438 were directed to companies and 13,208 to private individuals. The majority (126 571) corresponds to the so-called "Verbetes", that is to say, the real estate whose building matrix has not yet been updated and is not linked to the NIF of the owner.
The same official source adds that the decline in the total number of settlements compared to last year "is due to the increase in the number of married taxpayers or in a union that opted for joint taxation in 2018, plus those who had already exercised this option in 2017, in accordance with the provisions of the State Budget Act / 2018 which held the option that these taxpayers exercised in 2017 valid for 2018. "
After last year, many taxpayers have the deadline for submitting that statement (which must be done between April 1 and May 31), the government decided that it should not be filed every year.
Among those who made this statement for the first time and those who did so in 2017, 8011 are married and united in fact to choose the taxed together. Conversely, as regards legacies without legal personality, there were fewer heirs this year who reported to AT that they intended that AIMI be calculated with its share in the estate.
In 1857, 1857 statements of these inheritances were delivered without shares, and were confirmed by 4475 heirs. This year only 2834 confirmed their share.
In order to calculate the inheritance in which the AIMI has not yet been divided on the basis of the inheritance of each heir (by adding its share in the estate), it is necessary for the couple to make a statement during the succession. March, to identify all heirs and their share. But this information is only followed if all beneficiaries confirm this – what has to be done in the month of April. And unlike married couples, inheritance law requires the declaration to be delivered every year within the set time limits.
The government estimates this year to raise 131.4 million euros with AIMI. The figure is slightly lower than that of 2017, because more couples are eligible for the maximum tax deduction this year and also because the National Budget has withdrawn the tax charges from the cooperatives for housing and construction, residents' associations and apartment buildings. .
Exemptions and costs
In addition, TA has created conditions for taxpayers to update the building blocks, allowing them to be ceased to be taxed as "bookings" and to be taxed with the deduction of 600 thousand euros applied to individuals.
"The estimated AIMI revenues for 2018 amount to approximately 131.4 million euros, resulting in a variation in 2017 on the increase of one-off taxpayers with combined tax, of the changes introduced by the Law of OE 2018 regarding the taxation of cooperatives for housing and construction, associations of residents and apartment buildings and reducing the number of entries by identifying their NIF, and thus benefiting from the deduction "in the IMI code, establishes the same official source.
The IMI supplement works differently from individuals and companies. In the case of private individuals, a deduction of EUR 600 thousand is permitted and a percentage of 0.7% is applied to the part of the VPT that exceeds this amount. If the VPT exceeds one million euros, the applicable rate rises to 1%. Those who opt for joint taxation can double those amounts.
The tax authorities allow married persons in the Community scheme of acquired persons who do not opt for joint taxation to make a declaration if they identify the ownership of the property of each of the elements of the couple and that of common property. This declaration must be submitted between 1 April and 31 May.
For companies, all property related to services, commercial or industrial activities is excluded from AIMI. Those who are identified as housing (and land for construction) pay a fee of 0.4%, and there is no deduction.