Factsheet for measure
IT-2020-44/1340
– measures in Italy
Cancellation of the second installment of the Single Municipal Tax (IMU)
Cancellazione della seconda rata IMU (Imposta Municipale Unica)
Background information
Among the measures introduced by Law Decree No. 137 of 28 October 2020 (the so called Decreto Ristori) to support those businesses that have to reduce or suspend their activities as part of the measures provided for by the Decree of the President of the Cabinet 24 October 2020 in the attempt to stem the second wave of COVID-19 infections, there is the cancellation of the second installment of the Single Municipal Tax (Imposta Municipale Unica, IMU) on buildings (art. 9).
Content of measure
Beneficiaries of the cancellation of the second installment of the Single Municipal Tax (IMU) due by 16 December 2020 are those businesses that have to reduce or suspend their activities as part of the measures provided for by the Decree of the President of the Cabinet 24 October 2020, provided that the relative owners are also managers of the activities exercised therein.
In order to compensate municipalities for the loss of taxes, the Fund set up by Law Decree No. 34 of 19 May 2020 is increased by €96.4 million for the year 2020. The total amount of resources estimated for this measure is €121.3 million for the year 2020.
Use of measure
No information available.
Target groups
Actors and funding
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Actors
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Funding
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National government
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National funds
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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No involvement
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No involvement
|
|
Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
-
No involvement
-
Main level of involvement: N/A
Involvement
The social partners were not involved in the design and implementation of this measure.
Views and reactions
No reactions were expressed by now.
Sectors and occupations
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This case is sector-specific (only private sector)
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Economic area
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Sector (NACE level 2)
|
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I - Accommodation And Food Service Activities
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I55 Accommodation
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I56 Food and beverage service activities
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R - Arts, Entertainment And Recreation
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R90 Creative, arts and entertainment activities
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R93 Sports activities and amusement and recreation activities
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This case is not occupation-specific.
Sources
