Imu “imbullonati”, modifiche entro il 15 giugno

Come è noto, la Legge Finanziaria per il 2016, anche grazie alle pressioni di CNA, ha stabilito l’eliminazione dell’Imu sugli immobili industriali per la parte di aree occupate dai cosiddetti macchinari imbullonati funzionali all’attività produttiva. In pratica, chi possiede capannoni in cui si trovano macchinari e impianti fissi (i cosiddetti “Imbullonati“ ) potrà fare in modo che gli impianti vengano esclusi dal calcolo della rendita catastale, riducendo così il conto dell’IMU.
Per scorporare gli imbullonati dal computo della Rendita, i proprietari avranno tempo fino al 15 Giugno 2016 per presentare un aggiornamento Catastale.
A presentare gli atti di aggiornamento dovranno essere i tecnici di fiducia delle imprese (geometri, architetti, ingegneri) ai quali consigliamo di rivolgersi, per sfruttare sin da quest’anno l’agevolazione, che in alcuni casi può determinare il risparmio di cifre significative.
Farlo dopo il 15 giugno, infatti, significherebbe pagare l’Imu piena anche per il 2016.
Peraltro, va osservato che il provvedimento non ha effetto su eventuali contenziosi in essere. In altre parole, l’esclusione degli imbullonati dall’Imu vale comunque solo per il 2016 e anni seguenti.
Ribadiamo dunque l’opportunità di procedere alla rideterminazione degli accatastamenti entro l 15 giugno 2016.
Per chiarimenti di natura amministrativa, potete rivolgervi alle nostre sedi.

Fonte CNA Modena.

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