Ici The statement is a performance that is often forgotten as the presentation is to be expected after the tax was paid in the previous year. Moreover, the presentation is not planned for each year. That requirement is even more neglected after the entry into force of Article. 37, paragraph 53 of Decree 223/2006 which removed the submission of the ICI for the sale of the properties.
currently ICI declaration is mandatory only for certain cases:
- regards the act of sale building plots;
- the area has become a building site after the demolition of the building;
- assignment to the member of a cooperative Building on a provisional basis;
- the building changes its destination (main house, lease, loan, etc.).
- agricultural land becomes a building area, or conversely,
- the property lost or acquired the right of exemption, exclusion or reduction of ICI ICI due to the unavailability of dichiarzione;
- loss of the condition of rural land;
- dellimmobile change of use;
- meeting of usufruct on the property;
- the property is declared to be of historic or artistic
- acquisition or termination of rights in rem on the property by operation of law;
- sale of the auction in bankruptcy court.
The declaration must be submitted in the municipality where the property is situated within the deadline for submitting the tax return the year following that in which the changes occurred.
However, some common, in exercising its regulatory powers, establish different deadlines for the submission of the ICI.
