Test yourself Question 1 of 6 Question 1 of 6
A plot has a reddito dominicale of 400 € on 1 January. What is its IMU taxable base?
54,000 € 67,500 € 500 € 40,500 €
Question 2 of 6 Question 2 of 6
An owner leases her land to a direct cultivator enrolled in the farmers' social security scheme. Who pays IMU?
Nobody: the land is exempt The tenant farmer The owner Half each
Question 3 of 6 Question 3 of 6
What is the highest IMU rate a municipality may set for agricultural land?
0.76 % 0.86 % 1.06 % 1.14 %
Question 4 of 6 Question 4 of 6
A plot lies in a municipality on the list of circular no. 9 of 1993. Its possessor is an office worker who does not farm it. Is IMU owed?
Yes, because he is not a direct cultivator No, the exemption depends on the municipality Yes, but at a reduced rate Only if the land is uncultivated
Question 5 of 6 Question 5 of 6
Land is bought on 14 April. Does April count for the buyer?
Yes, he holds it from the 14th to the 30th, 17 days out of 30 No, he holds it for less than half the month Yes, because the month of purchase always counts No, the day of the deed stays with the seller
Question 6 of 6 Question 6 of 6
The municipality publishes its new rate on the Department of Finance website on 5 November. Which rate is used for the December balance?
The new one The acts adopted for the previous year The maximum rate The average of the two
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