L'IMU E L'APPLICAZIONE DELL'ALIQUOTA BASE Stampa
Tributi locali - Consulenza sulla fiscalità tributaria
Martedì 03 Aprile 2012 17:59

Vista la mancanza di tempo per rendere operativa l'applicazione della nuova normativa in materia di IMU, è previsto in data odierna lìapprovazione du un emandamento al D.L. 16/2012 che prevede almeno per il 2012 che il versamento dell'acconto avvenga secondo le aliquote stabilite dal D.L. 201/2011 ovvero 0.4% per le abitazioni principali e 0.76% per tutti gli altri casi.
Entro il 31 luglio poi dovrà essere poi emanato un nuovo D.P.C.M. che stabilisca le nuove aliquote, le variazioni, le relative detrazioni. Entro il 30 settembre poi i Comuni dovranno comunicare l'applicazione del differenziale delle aliquote da applicare.

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