{"id":236375,"date":"2024-02-16T16:18:10","date_gmt":"2024-02-16T15:18:10","guid":{"rendered":"https:\/\/arlettipartners.com\/?p=236375"},"modified":"2026-06-08T17:13:17","modified_gmt":"2026-06-08T15:13:17","slug":"declaration-imu-2026-echeance-personnes-concernees-et-modalites-de-depot","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/declaration-imu-2026-echeance-personnes-concernees-et-modalites-de-depot\/","title":{"rendered":"D\u00e9claration IMU 2026 : \u00e9ch\u00e9ance, personnes concern\u00e9es et modalit\u00e9s de d\u00e9p\u00f4t"},"content":{"rendered":"<p>La d\u00e9claration IMU est le document par lequel le propri\u00e9taire d\u2019un bien immobilier communique \u00e0 la Commune les variations ayant modifi\u00e9 le calcul de l\u2019imp\u00f4t municipal unique au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. En 2026, l\u2019\u00e9ch\u00e9ance est fix\u00e9e au 30 juin. Tous les propri\u00e9taires ne sont pas tenus de la pr\u00e9senter : dans ce guide, vous trouverez qui doit le faire, comment la d\u00e9poser et quels sont les risques en cas d\u2019envoi tardif.<\/p>\n<h2>\u00c9ch\u00e9ance d\u00e9claration IMU 2026 : 30 juin<\/h2>\n<p>La d\u00e9claration IMU 2026 doit se r\u00e9f\u00e9rer aux variations intervenues au cours de l\u2019ann\u00e9e fiscale 2025. Le d\u00e9lai ordinaire est fix\u00e9 au 30 juin de l\u2019ann\u00e9e suivant celle au cours de laquelle la variation s\u2019est produite. Si le 30 juin tombe un samedi ou un dimanche, l\u2019\u00e9ch\u00e9ance est report\u00e9e au premier jour ouvrable suivant.<\/p>\n<h2>Qu\u2019est-ce que la d\u00e9claration IMU ?<\/h2>\n<p>La d\u00e9claration IMU \u2014 Imposta Municipale Unica \u2014 est la communication obligatoire par laquelle le contribuable informe la Commune de variations subjectives ou objectives ayant une incidence sur le calcul de l\u2019imp\u00f4t d\u00fb sur le bien immobilier. Elle ne doit pas \u00eatre confondue avec le paiement de l\u2019IMU, qui intervient en deux \u00e9ch\u00e9ances, en juin et en d\u00e9cembre : la d\u00e9claration sert exclusivement \u00e0 communiquer les variations que la Commune ne peut pas d\u00e9tecter de mani\u00e8re autonome \u00e0 partir des donn\u00e9es cadastrales ou des actes notari\u00e9s. Le formulaire en vigueur est celui approuv\u00e9 par le D\u00e9cret minist\u00e9riel du 29 juillet 2022, compos\u00e9 d\u2019une page de garde et des Sections A et B.<\/p>\n<h2>Quand la d\u00e9claration IMU est-elle obligatoire ?<\/h2>\n<p>La d\u00e9claration IMU est obligatoire uniquement si, au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, une variation s\u2019est produite, modifiant le calcul de l\u2019imp\u00f4t, et que la Commune n\u2019est pas d\u00e9j\u00e0 en mesure d\u2019en avoir connaissance de mani\u00e8re autonome. Les principales situations qui la rendent n\u00e9cessaire sont les suivantes.<\/p>\n<p>Le bien immobilier a obtenu ou perdu une r\u00e9duction IMU, par exemple parce qu\u2019il s\u2019agit d\u2019un bien historique ou artistique, inhabitable ou impropre \u00e0 l\u2019usage. Le bien a \u00e9t\u00e9 accord\u00e9 en pr\u00eat \u00e0 usage gratuit \u00e0 des parents en ligne directe, avec une r\u00e9duction de 50 % de la base imposable. Une variation de la quote-part de propri\u00e9t\u00e9 s\u2019est produite. Le bien est utilis\u00e9 comme r\u00e9sidence principale du foyer dans une Commune diff\u00e9rente de celle du propri\u00e9taire. Un terrain agricole est devenu constructible ou inversement. Le bien fait l\u2019objet d\u2019un cr\u00e9dit-bail ou leasing. Un b\u00e2timent en construction a achev\u00e9 sa r\u00e9novation.<\/p>\n<p>La d\u00e9claration n\u2019est pas obligatoire si la variation r\u00e9sulte d\u00e9j\u00e0 d\u2019actes enregistr\u00e9s tels que des ventes, successions ou donations, puisque les donn\u00e9es sont d\u00e9j\u00e0 \u00e0 la disposition de la Commune par l\u2019interm\u00e9diaire de l\u2019Agence des recettes italienne.<\/p>\n<h2>Comment d\u00e9poser la d\u00e9claration IMU : \u00e9tape par \u00e9tape<\/h2>\n<p>La premi\u00e8re \u00e9tape consiste \u00e0 t\u00e9l\u00e9charger le formulaire officiel, disponible sur le site du Minist\u00e8re de l\u2019\u00c9conomie et des Finances ainsi que sur le site de votre Commune. Assurez-vous d\u2019utiliser le formulaire approuv\u00e9 par le D\u00e9cret minist\u00e9riel du 29 juillet 2022, car les anciens mod\u00e8les ne sont plus valables.<\/p>\n<p>Sur la page de garde, indiquez les donn\u00e9es personnelles du d\u00e9clarant, le code fiscal, la Commune o\u00f9 se trouve le bien immobilier et l\u2019ann\u00e9e fiscale 2025. Dans la Section A, indiquez pour chaque bien les donn\u00e9es cadastrales, le revenu cadastral, la quote-part de propri\u00e9t\u00e9, la typologie du bien et la variation intervenue avec la p\u00e9riode de r\u00e9f\u00e9rence correspondante.<\/p>\n<p>Pour d\u00e9poser la d\u00e9claration, plusieurs canaux sont possibles : en ligne via Entratel ou Fisconline si vous disposez des identifiants, par courrier \u00e9lectronique certifi\u00e9 (PEC) \u00e0 l\u2019adresse du service des imp\u00f4ts de la Commune, en format papier aupr\u00e8s du guichet municipal, ou par lettre recommand\u00e9e avec accus\u00e9 de r\u00e9ception. Quel que soit le canal choisi, conservez le re\u00e7u de d\u00e9p\u00f4t pendant au moins cinq ans.<\/p>\n<h2>D\u00e9claration IMU pour les propri\u00e9taires non-r\u00e9sidents et \u00e9trangers<\/h2>\n<p>Si vous \u00eates propri\u00e9taire d\u2019un bien immobilier en Italie mais que vous ne r\u00e9sidez pas dans le pays \u2014 que vous soyez citoyen italien inscrit \u00e0 l\u2019AIRE ou \u00e9tranger propri\u00e9taire en Italie \u2014 la gestion de la d\u00e9claration IMU pr\u00e9sente des complexit\u00e9s suppl\u00e9mentaires. Vous devez v\u00e9rifier si votre bien b\u00e9n\u00e9ficie de l\u2019exon\u00e9ration IMU pour AIRE introduite en 2023, comment un \u00e9ventuel pr\u00eat \u00e0 usage ou bail affecte l\u2019imp\u00f4t, et si vous appliquez correctement les taux d\u00e9lib\u00e9r\u00e9s par votre Commune pour l\u2019ann\u00e9e 2025.<\/p>\n<p>Vous \u00eates propri\u00e9taire non-r\u00e9sident en Italie ? La gestion de l\u2019IMU pour les non-r\u00e9sidents et les \u00e9trangers n\u00e9cessite une \u00e9valuation sp\u00e9cifique. Nos consultants fiscaux vous aident \u00e0 v\u00e9rifier si vous \u00eates tenu de pr\u00e9senter la d\u00e9claration, \u00e0 calculer correctement l\u2019imp\u00f4t et \u00e0 \u00e9viter les sanctions. R\u00e9servez une consultation fiscale en ligne.<\/p>\n<h2>Sanctions en cas d\u2019omission ou de d\u00e9p\u00f4t tardif de la d\u00e9claration IMU<\/h2>\n<table>\n<thead>\n<tr>\n<th>Type de violation<\/th>\n<th>Sanction de base<\/th>\n<th>Avec r\u00e9gularisation volontaire<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>D\u00e9claration omise<\/td>\n<td>De 100 % \u00e0 200 % de l\u2019imp\u00f4t<\/td>\n<td>R\u00e9duite \u00e0 1\/8<\/td>\n<\/tr>\n<tr>\n<td>D\u00e9claration inexacte<\/td>\n<td>De 50 % \u00e0 100 % de l\u2019imp\u00f4t<\/td>\n<td>R\u00e9duite \u00e0 1\/8<\/td>\n<\/tr>\n<tr>\n<td>D\u00e9claration tardive dans les 90 jours<\/td>\n<td>10 % (min. 50 \u20ac)<\/td>\n<td>R\u00e9gularisation volontaire<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>La sanction minimale en cas d\u2019omission de d\u00e9claration est de 50 \u20ac.<\/p>\n<h2>R\u00e9gularisation volontaire pour d\u00e9claration IMU tardive<\/h2>\n<p>Si vous avez oubli\u00e9 de pr\u00e9senter la d\u00e9claration IMU dans les d\u00e9lais, vous pouvez r\u00e9gulariser la situation au moyen de la r\u00e9gularisation volontaire, en versant la sanction r\u00e9duite avec l\u2019imp\u00f4t d\u00fb et les int\u00e9r\u00eats courus. La r\u00e9duction applicable d\u00e9pend du temps \u00e9coul\u00e9 depuis l\u2019\u00e9ch\u00e9ance : dans les 30 jours, la sanction est r\u00e9duite \u00e0 1\/10, dans les 90 jours \u00e0 1\/9, dans l\u2019ann\u00e9e \u00e0 1\/8, apr\u00e8s un an \u00e0 1\/7 et apr\u00e8s deux ans \u00e0 1\/6. Le paiement s\u2019effectue au moyen du formulaire F24, avec le code fiscal sp\u00e9cifique communiqu\u00e9 par la Commune.<\/p>\n<h2>FAQ<\/h2>\n<h3>Jusqu\u2019\u00e0 quand faut-il pr\u00e9senter la d\u00e9claration IMU 2026 ?<\/h3>\n<p>Avant le 30 juin 2026, pour les variations intervenues au cours de l\u2019ann\u00e9e fiscale 2025.<\/p>\n<h3>La d\u00e9claration IMU doit-elle \u00eatre pr\u00e9sent\u00e9e chaque ann\u00e9e ?<\/h3>\n<p>Non. Elle doit \u00eatre pr\u00e9sent\u00e9e uniquement l\u2019ann\u00e9e suivant celle au cours de laquelle une variation pertinente s\u2019est produite. En l\u2019absence de variation, il n\u2019y a aucune obligation.<\/p>\n<h3>Comment pr\u00e9senter la d\u00e9claration IMU en ligne ?<\/h3>\n<p>Via les canaux t\u00e9l\u00e9matiques de l\u2019Agence des recettes italienne (Entratel ou Fisconline) ou par courrier \u00e9lectronique certifi\u00e9 (PEC) \u00e0 l\u2019adresse du service des imp\u00f4ts de la Commune o\u00f9 se trouve le bien immobilier.<\/p>\n<h3>Que se passe-t-il si je ne pr\u00e9sente pas la d\u00e9claration IMU avant le 30 juin ?<\/h3>\n<p>Vous risquez une sanction allant de 100 % \u00e0 200 % de l\u2019imp\u00f4t non d\u00e9clar\u00e9, avec un minimum de 50 \u20ac. Vous pouvez la r\u00e9duire par r\u00e9gularisation volontaire si vous agissez avant de recevoir un avis de contr\u00f4le.<\/p>\n<h3>Suis-je exon\u00e9r\u00e9 d\u2019IMU si je suis inscrit \u00e0 l\u2019AIRE ?<\/h3>\n<p>Depuis 2023, les Italiens r\u00e9sidant \u00e0 l\u2019\u00e9tranger et inscrits \u00e0 l\u2019AIRE peuvent b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration IMU sur un bien immobilier d\u00e9tenu en Italie en pleine propri\u00e9t\u00e9 ou en usufruit, \u00e0 condition qu\u2019il ne soit ni lou\u00e9 ni accord\u00e9 en pr\u00eat \u00e0 usage.<\/p>\n<h2>Besoin d\u2019aide avec votre d\u00e9claration IMU ?<\/h2>\n<p>Que vous r\u00e9sidiez en Italie ou \u00e0 l\u2019\u00e9tranger, que vous poss\u00e9diez un seul appartement ou un portefeuille immobilier, les consultants d\u2019Arletti Partners vous accompagnent dans la pr\u00e9paration, le d\u00e9p\u00f4t et l\u2019optimisation de votre position fiscale IMU. R\u00e9servez une consultation fiscale avec r\u00e9ponse garantie sous 48 heures.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La d\u00e9claration IMU est le document par lequel le propri\u00e9taire d\u2019un bien immobilier communique \u00e0 la Commune les variations ayant modifi\u00e9 le calcul de l\u2019imp\u00f4t municipal unique au cours de [&hellip;]<\/p>\n","protected":false},"author":103,"featured_media":168850,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_angie_page":false,"page_builder":"","footnotes":""},"categories":[6176,6177],"tags":[],"country":[],"container":[],"service":[],"tag-di-competenza":[],"class_list":["post-236375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imu","category-property-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - 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