!"#$%&'()'*&++&%,) IMU. Come si applica l imposta IMU per l anno 2012 nel Comune di Serrenti OGGETTO DELL IMU

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1 !"#$%&'()'*&++&%,) IMU Come si applica l imposta IMU per l anno 2012 nel Comune di Serrenti OGGETTO DELL IMU!"#$%& '(')*)+*',-&."#/#&-&'*&011.*,0& 0.&1(''-''(& 2*& & *55(6*.-7&,(518-'-&.906*)0:*(4-& 18*4,*10.-& -&.-& 1-8)*4-4:-& 2-..0&')-''0;&!"*51(')0&<&2(=+)0&1-8&*.&1(''-''(&2*>&?@0668*,0)*&A04,B-&8+80.*CD?&08--&@0668*,06*.*D&?)-88-4*&A'*0&0E8*,(.*&,B-&*4,(.)*C;&? CHI DEVE PAGARE L IMU!"#$%&=*-4-&10E0)0&20>&?18(18*-)08*(&2*&@0668*,0)*7&08--&@0668*,06*.*&-&)-88-4*D?)*)(.08-&2-.&2*8*))(&8-0.-&2*&+'+@8+))(7&+'(7&06*)0:*(4-7&-4F)-+'*7&'+1-8F,*-&'+E.*&')-''*D&?."-G&,(4*+E-&0H20)08*(&2-..0&,0'0&,(4*+E0.-D?.(,0)08*(&2*&*55(6*.*&,(4,-''*&*4&.(,0:*(4-&F404:*08*0;&& CALCOLO DELL IMPOSTA I-8&,0.,(.08-&."#$%& (,,(88-& 2-)-85*408-& *.& =0.(8-& 2-.."*55(6*.-& A60'-& *51(4*6*.-C& -& 1(*& 011.*,08-&."0.*3+()0&18-=*')0; IL VALORE DEI FABBRICATI ISCRITTI IN CATASTO I-8&*&@0668*,0)*&*',8*))*&*4&,0)0')(&*.&=0.(8-&2-.."*55(6*.-&'*&2-)-85*40&4-.&5(2(&'-E+-4)->& J;&8*=0.+)08-&.0&8-42*)0&,0)0')0.-&2-.&KL&A5(.)*1.*,08-&.0&8-42*)0&,0)0')0.-&1-8&J7MKCD N; 5(.)*1.*,08-&*.&=0.(8-&())-4+)(&*4&18-,-2-4:0&1-8>?JOM&1-8&*&@0668*,0)*&,.0''*F,0)*&4-.&E8+11(&,0)0')0.-&P&-&4-..-&,0)-E(8*-&/QN7&/QO&-&/QR7&,(4& -',.+'*(4-&2-..0&,0)-E(8*0&PQJMD?JSM&1-8&*&@0668*,0)*&,.0''*F,0)*&4-.&E8+11(&,0)0')0.-&T&-&4-..-&,0)-E(8*-&/QU7&/QS&-&/QKD?VM&1-8&*&@0668*,0)*&,.0''*F,0)*&4-..-&,0)-E(8*-&,0)0')0.*&PQJM&-&WQKD!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%5%7'%%55

2 ?OM& 1-8& 4-.& E8+11(&,0)0')0.-& W7& 02& -,,-:*(4-& 2-*& FABBRICATI INAGIBILI O INABITABILI #.&=0.(8-&2-.."*55(6*.-&A60'-&*51(4*6*.-C&<&8*2())(&2-.&KM&L>?1-8&*&@0668*,0)*&2*&*4)-8-''-&')(8*,(&(&08)*')*,(D?1-8& 2*,B*080)*& *40E*6*.*& (& *406*)06*.*& -& 4(4& +)*.*::0)*7&.*5*)0)05-4)-& 0.& 1-8*(2(& 2-.."044(&2+804)-&*.&3+0.-&'+''*')(4(&2-))-&,(42*:*(4*;!9*40E*6*.*)Y& (& *406*)06*.*)Y& <&0,,-8)0)0& 20..9%H,*(&Z-,4*,(&,(5+40.-&,(4& 1-8*:*0&0&,08*,(&2-.& 18(18*-)08*(7&,B-& 0..-E0& *2(4-0& 2(,+5-4)0:*(4-& 0..0& 2*,B*080:*(4-;& #4& 0.)-840)*=07& *.&,(4)8*6+-4)-&B0&@0,(.)Y&2*&18-'-4)08-&+40&2*,B*080:*(4-&'(')*)+)*=0D&.0&8*2+:*(4-&2-,(88-&20..0& 20)0&2*&18-'-4)0:*(4-&2-..0&8*,B*-')0;&& =*-4-& 2-F4*)(& *40E*6*.-& (& *406*)06*.-& 3+042(& 4-,-''*)0& 2*& *4)-8=-4)*& -2*.*:*& 2*& 8*18*')*4(&'(')04:*0.-&-&'(4(&18-'-4)*&.-&'-E+-4)*&,(42*:*(4*> [ E80=*&,08-4:-&')0)*,B-&(=-&'*&0,,-8)*&.0&18-'-4:0&2*&E80=*&.-'*(4*&')0)*,B-&&0&1*.0')8*7&5+80)+8-& 1-8*5-)80.*&-&Q(&(8*::(4)0.*&A'(.0*C&,(4&1-8*,(.(&1()-4:*0.-&2*&,8(..(&2-.."-2*F,*(&(&2*&108)-&2*& -''(&04,B-&1-8&,0+'-&-')-84-&,(4,(5*)04)*D [ E80=*&,08-4:-&*E*-4*,(['04*)08*-;!-&,(42*:*(4*&2*&*40E*6*.*)Y& (&*406*)06*.*)Y&,-''04(&0..0& 20)0&2*&*4*:*(&2-*&.0=(8*&2*&8*'0405-4)(& -2*.*:*(; IL VALORE DEI FABBRICATI NON ISCRITTI IN CATASTO I-8& 4(4& *',8*))*& *4&,0)0')(7&.9#$%& <&,(88*'1(')07& 0& )*)(.(& 2*& 0,,(4)(& -& '0.=(&,(4E+0E.*(7& '+..0& 60'-& 2-..0& 8-42*)0& 2-..-&+4*)Y& '*5*.08*&E*Y& *',8*))-& *4&,0)0')(;& #.&,(4E+0E.*(& 2-..9*51(')0&<&2-)-85*40)(&20*&,(5+4*&0&'-E+*)(&2-..90))8*6+:*(4-&2-..0&8-42*)0&,0)0')0.-; IL VALORE DELLE AREE FABBRICABILI I-8&.-&08--&@0668*,06*.*&'*&,(4'*2-80&*.&=0.(8-&=-40.-&*4&,(55-8,*(D&1-8&."044(&NMJN&*&=0.(8*&4-.& /(5+4-&2*&\-88-4)*&'(4(&,(']&2-)-85*40)*> -./0'1230/4*54!0 67*!24-4./ ':;<#=> P /-4)8(&')(8*,( JNM7MM T /(51.-)05-4)( JNM7MM / ^'104'*(4-&8-'*2-4:*0.-&[&+8604*::0)0 JMM7MM / ^'104'*(4-&8-'*2-4:*0.-&[&4(4&+8604*::0)0 UM7MM W P8)*E*040.-7&*42+')8*0.-7&,(55-8,*0.-&[& KM7MM +8604*::0)0 W P8)*E*040.-7&*42+')8*0.-7&,(55-8,*0.-&[&4(4& +8604*::0)0 JK7MM W&,0=0 P))*=*)Y&2*&/0=0&4(4&+8604*::0)0 J7KM _ `(4-&2*&8*'1-))( J7NM \ \-8=*:* JK7MM ^2 &PE8([*42+')8*0.-,(5-&1-8&Z-88-4*& PE8*,(.*!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%3%7'%%55

3 !"01108)-4-4:0& 02& +40& :(40& +8604*')*,0& 2-=-& -''-8-&,(4'*2-80)0& 0& 108)*8-& 20..0& 20)0& 2*& 02(:*(4-&20&108)-&2-.&/(5+4-&2-.."+.)*50&a08*04)-&0.&I*04(&%8604*')*,(; IL VALORE DEI TERRENI AGRICOLI I-8& *& )-88-4*& 0E8*,(.*7& 04,B-& 4(4&,(.)*=0)*7& 1(''-2+)*& -&,(42())*& 20&,(.)*=0)(8*& 2*8-))*& -& 20& <&18*50&8*=0.+)0)(&2-.&NK&L&A(==-8(&'*&5(.)*1.*,0&1-8&J7NKC&-7&1(*7&5(.)*1.*,0)(&1-8&JJM;& I-8& E.*& 0.)8*& )-88-4*& 0E8*,(.*7& 4(4,Bb& 1-8& 3+-..*& 4(4&,(.)*=0)*7& *.& 8-22*)(& 2(5*4*,0.-& <& 18*50& 8*=0.+)0)(&2-.&NKL&-7&1(*7&5(.)*1.*,0)(&1-8&JUK;&& RIMBORSO PER AREE DIVENUTE INEDIFICABILI c-.&,0'(& *4&,+*& +4"08-0& '*0& 2*=-4+)0& *4-2*F,06*.-&'*&B0& 2*8*))(& 0.&8*56(8'(& 2-.."#$%&=-8'0)07& 8-.0)*=05-4)-&0..0&2*d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e&,(4'*2-808-&,(5-& 1-8)*4-4:0& 2-.."06*)0:*(4-& 18*4,*10.-& '(.)04)(& +4"+4*)Y& *55(6*.*08-& 1-8&,*0',+40&,0)-E(8*0&,0)0')0.-7& F4(& 02& +4& 50''*5(& 2*& )8-& 1-8)*4-4:-& 01108)-4-4)*&,*0',+40& 02& +40&,0)-E(8*0&,0)0')0.-&2*=-8'0;& \-&.0& '(H))0& -&.0&,04)*407& -4)8056-&,.0''*F,06*.*& *4& /QN7& '(4(&0,,0)0')0)-&+4*)05-4)-&0.."06*)0:*(4-&18*4,*10.-7& &*.&,(4)8*6+-4)-& 1+e& +'+@8+*8-& 2-..-& 0E-=(.0:*(4*& 1-8&."06*)0:*(4-& 18*4,*10.-& '(.(& 1-8& +4"0.)80& 1-8)*4-4:0&,.0''*F,0)0&*4&/QO&(&/QR;&!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%;%7'%%55

4 LE ALIQUOTE IMU NEL COMUNE DI SERRENTI c-.&/(5+4-&2*&\-88-4)*&.-&0.*3+()-&1-8&*.&nmjn&'(4(&.-&'-e+-4)*>& PT#ZP`#fc^&Ig#c/#IP!^&^&&g^!PZ#a^&I^gZ#c^c`^&>&M7SML&AS&1-8&5*..-CD P!Zg#&&#$$fT#!#7&Pg^^&hPTTg#/PT#!#&^&Z^gg^c#>&M7ROL&&A'-))-&=*8E(.0&'-*&1-8&5*..-CD hpttg#/pz#& & g%gp!#&pw& %\f& \Zg%$^cZP!^& & W^!!^&PZZ#a#ZP"& Pig#/f!^>& M7NML&AN& & 1-8& 5*..-CD&& ASSIMILAZIONE AD ABITAZIONE PRINCIPALE a-4e(4(&,(4'*2-80)*&06*)0:*(4-&18*4,*10.-&04,b-> [."06*)0:*(4-&1(''-2+)0&20& 04:*04*&(&1-8'(4-&,(4& 2*'06*.*)Y& 8-'*2-4)*&*4&*')*)+)*&2*& 8*,(=-8(&(& '04*)08*7&0&,(42*:*(4-&,B-&.0&')-''0&'*0&+)*.*::06*.-&-&4(4&8*'+.)*&.(,0)0D [."06*)0:*(4-& 1(''-2+)0& 0& & )*)(.(& 20&,*))02*4*& *)0.*04*& 8-'*2-4)*& 0.."-')-8(7& 0&,(42*:*(4-&,B-&.0&')-''0&'*0&+)*.*::06*.-&-&4(4&8*'+.)*&.(,0)0D [ E.*&*55(6*.*&2-..-&,((1-80)*=-&-2*.*:*-&0&18(18*-)Y&*42*=*'0&02*6*)0&02&06*)0:*(4-&18*4,*10.-&2-*& '(,*&0''-E40)08*&2-E.*&0..(EE*&0''-E40)*&20E.*&-G&#P/I&APg^PC; LA DETRAZIONE PER L ABITAZIONE PRINCIPALE I-8&."06*)0:*(4-&18*4,*10.-&-&1-8&.-&8-.0)*=-&1-8)*4-4:-&<&8*,(4(',*+)0&+40&2-)80:*(4-&108*&0&j& NMM&1-8&*.&1-8*(2(&2+804)-&*.&3+0.-&'*&18()80-&.0&2-')*40:*(4-; \-&."+4*)Y&*55(6*.*08-&<&02*6*)0&02&06*)0:*(4-&18*4,*10.-&20&1*k&'(EE-))*7&.0&2-)80:*(4-&'1-))0&0&,*0',+4(& 2*&-''*&*4&-E+0.&5*'+80& -&18(1(8:*(40.5-4)-&0.&1-8*(2(&1-8&*.& 3+0.-&.0&2-')*40:*(4-& ')-''0&'*&=-8*F,0;&& P2& -'-51*(7& '-&."06*)0:*(4-& <& 1(''-2+)0& 20& 2+-&,(4*+E*&,B-& =*& 8*'*-2(4(& -& 2*5(804(& 1-8&."*4)-8(&044(7&0&,*0',+4(&2*&-''*&'1-))0&.0&2-)80:*(4-&2*&j&JMM&Aj&NMMQNC;& \-7& *4=-,-7&."06*)0:*(4-&<&1(''-2+)0& 20& S&'(EE-))*& 10''*=*&,B-&=*&8*'*-2(4(& -& 2*5(804(& 1-8&."*4)-8(&044(7&0&,*0',+4(&2*&-''*&'1-))0&.0&2-)80:*(4-&2*&j&KM&Aj&NMMQSC;& LA MAGGIORAZIONE DELLA DETRAZIONE!0&2-)80:*(4-&2*&j&NMM&<&50EE*(80)0&2*&j&KM&1-8&,*0',+4&FE.*(&2*&-)Y&4(4&'+1-8*(8-&0&NO&044*7&0&,(42*:*(4-&,B-&.(& ')-''(& 2*5(8*& 06*)+0.5-4)-& -& 8*'*-20& 040E80F,05-4)-& 4-.."+4*)Y& *55(6*.*08-&02*6*)0&02&06*)0:*(4-&18*4,*10.-;&!0&50EE*(80:*(4-&4(4&1+e&' &j&SMM&-&1-8)04)(&."*51(8)(&,(51.-''*=(&2-..0&2-)80:*(4-& Aj&NMMC&-&2-..0&50EE*(80:*(4-&4(4&1+e&8*'+.)08-&'+1-8*(8-&0&j&OMM;&& #.&2*8*))(&0..0&50EE*(80:*(4-&'1-))0>?F4(&0.&,(51*5-4)(&2-.&NOX&044(&2*&-)Y7&1-8&,+*&'*&2-,02-&20.&6-4-F,*(&20.&E*(84(&'+,,-''*=(& 0&3+-..(&*4&,+*&'*&<&=-8*F,0)(&."-=-4)(D?1-8&1()-8-&,(51+)08-&."*4)-8(&5-'-&4-.&,0.,(.(&2-..0&50EE*(80:*(4-7&(,,(88-&,B->?*.&,(51*5-4)(&2-.&NOX&044(&2*&-)Y&'*&=-8*F,B*&20.&JKX&E*(84(&2-.&5-'-&*4&1(*D?.0&40',*)0&'*&'*0&=-8*F,0)0&20&0.5-4(&JK&E*(84*;&& L ABITAZIONE PRINCIPALE E LE RELATIVE PERTINENZE \-&*&,(51(4-4)*&2-.&4+,.-(&@05*.*08-&')06*.*',(4(&.0&2*5(80&06*)+0.-&-&.0&8-'*2-4:0&040E80F,0& *4&*55(6*.*&2*=-8'*&'*)+0)*&4-.&)-88*)(8*(&,( &."0.*3+()0& -&.0&2-)80:*(4-&1-8&."06*)0:*(4-& 18*4,*10.-& -& 1-8&.-& 8-.0)*=-& 1-8)*4-4:-& 2-=(4(& -''-8-& +4*,B-& 1-8& *42*1-42-4)-5-4)-& 20..0& 2*5(80& 06*)+0.-& -& 20..0& 8-'*2-4:0& 040E80F,0& 2-*& 8*'1-))*=*&,(51(4-4)*;!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%<%7'%%55

5 VERSAMENTI!"#$%&=*-4-&=-8'0)0&0))80=-8'(&*.&5(2-..(&hNS7&18-''(&E.*&'1(8)-..*&604,08*&(&1(')0.*;&4-.&,0'(&2*& 1(''-''(& 2*& 1*k& *55(6*.*& <& 1(''*6*.-& +)*.*::08-& 1*k& 2*& +4& 5(2-..(& hns& '-&.-& 8*EB-& '(4(& *4'+H,*-4)*; P&2-,(88-8-&20.&J&2*,-568-&NMJN&'08Y&1(''*6*.-&-d-))+08-&*.&=-8'05-4)(&04,B-&,(4&6(..-))*4(& 2*&,(4)(&,(88-4)-&1(')0.-; I-8&*.&=-8'05-4)(&2-..0&'(.0& #$%&0&108)*8-&20.&J&E*+E4(&NMJN&<&1(''*6*.-&+)*.*::08-&+4&5(2-..(& #.&10E05-4)(&2-=-&-''-8-&-d-))+0)(&,(4&088()(4205-4)(7&1-8&,*0',+4&8*E(&2-.&5(2-..(&hNS7& CODICI TRIBUTO DA UTILIZZARE NEL MODELLO F24!"PE-4:*0&2-..-&^4)80)-&B0&18-=*')(&&*&'-E+-4)*&,(2*,*&)8*6+)(&1-8&,(4'-4)*8-&*.&=-8'05-4)(& )805*)-&5(2-..(&hNS&2-..-&'(55-&2(=+)-&0&)*)(.(&2*&#$%;&&!.64!7 UnJN #$%&o&06*)0:*(4-&18*4,*10.-&-&8-.0)*=-&1-8)*4-4:- /f$%c^ UnJU /f$%c^ UnJS #$%&[&)-88-4*& /f$%c^ UnJK #$%&[&)-88-4*& \ZPZf UnJO /f$%c^ UnJR \ZPZf UnJV /f$%c^ UnJn \ZPZf UnNU #$%&[&&#4)-8-''*&20&0,,-8)05-4)(&& /f$%c^ UnNS #$%&[&\04:*(4*&20&P,,-8)05-4)(&& /f$%c^ #4&'-2-&2*&,(51*.0:*(4-&2-.&5(2-..(&hNS&&*&,(2*,*&)8*6+)(& (&-'1(')*&4-..0&'-:*(4-&l#$%& ^&P!Zg#&Zg#T%Z#&!f/P!#m&*4&,(88*'1(42-4:0&2-..-&'(55-&*42*,0)-&-',.+'*=05-4)-&4-..0&,(.(440&l*51(8)*&0&2-6*)(&=-8'0)*&l,(4&.-&'-E+-4)*&*42*,0:*(4*> [&4-..(&'10:*(&l,(2*,-&-4)-Q,(2*,-&,(5+4-m&&2-=-&-''-8-&8*1(8)0)(&*.&,(2*,-&,0)0')0.-&2-.& /(5+4-&4-.&,+*&)-88*)(8*(&'(4(&'*)+0)*&E.*&*55(6*.*7&4-.&,0'(&2-.&/(5+4-&2*&\-88-4)*&*.&,(2*,-&,0)0')0.-&<&l#OORmD [ 4-..(&'10:*(&lg0==m& &.0&,0'-..0&'-&*.&10E05-4)(&'*&8*@-8*',-&0.&80==-2*5-4)(&(1-8('(D [ 4-..(&'10:*(&lP,,m& &&'-&*.&10E05-4)(&'*&8*@-8*',-&0.."0,,(4)(D& [ 4-..(&'10:*(&l&\0.2(m& &'-&*.&10E05-4)(&'*&8*@-8*',-&0.&'0.2(D [ 4-..(&'10:*(&lc+5-8(&*55(6*.*m&*42*,08-&*.&4+5-8(&2-E.*&*55(6*.*D [ 4-..(&'10:*(&lP44(&2*&8*@-8*5-4)(m&2-=-&-''-8-&*42*,0)(&."044(&2"*51(')0&,+*&'*&8*@-8*',-&*.& 10E05-4)(D [ 4-.&,0'(&*4&,+*&'*0&60880)(&.(&'10:*(&lg0==m&*42*,08-&."044(&*4&,+*&."*51(')0&0=8-66-&2(=+)(& -''-8-&=-8'0)0; COME INDICARE LA RATEAZIONE NEL MODELLO F24 I0E05-4)(&*4&U&80)-&AN&2*&0,,(4)(&p&J&2*&'0.2(C>?&&J0&80)0>&,0'-..0&qP,,;q>& D&,0'-..0&q80)-0:*(4-Q5-'-&8*@q>&*42*,08-&qMJMNq&A18*50&80)0CD!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%=%7'%%55

6 IL VERSAMENTO DELL IMU PER L ANNO 2012 #.&,(4)8*6+-4)-&2-=-&-d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e& -''-8-& -d-))+0)(& 1-8& E.*& *55(6*.*& 01108)-4-4)*& 0..-&,((1-80)*=-&-2*.*:*-&0&18(18*-)Y&*42*=*'0&02*6*)0&02&06*)0:*(4-&18*4,*10.-&2-*&'(,*&0''-E40)08*&-& 1-8&E.*&0..(EE*&8-E(.085-4)-&0''-E40)*&-G&#P/I;!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%>%7'%%55

7 ESEMPIO DI CALCOLO DELL IMU (1)!"#$%&#'()*+,#(-#+%.)/*+,'+,#)$%,#'*0(#-'*-'(*10)*23.#*1#*)$4*#(5),#',)*%*67*%((# &g-42*)0&,0)0')0.-&2-.."06*)0:*(4-&r&j&rkm &a0.(8-&a60'-&*51(4*6*.-c&r&j&rkm&g&j7mk&g&jom&r&j&jno;mmm &P.*3+()0&2*&60'-&r&jJNO;MM&G&M7S&Q&JMM&r&j&KMS&A#$%&.(820C &W-)80:*(4-&1-8&06*)0:*(4-&18*4,*10.-&r&j&NMM &$0EE*(80:*(4-&1-8&FE.*&r&j&KM&G&N&AFE.*C&r&j&JMM &j&nms&q&u&r&j&ov #.&,(4)8*6+-4)-& 2-=-& *42*,08-& 4-.."011('*)(& 8*E(& 2-.."h[NS&.0& 3+()0& 108)-& 2*& 2-)80:*(4-7&,(518-'0&.0&50EE*(80:*(4-7&&108*&0> &A&j&NMM&p&JMM&C&Q&U&r&j&JMM!"*51(8)(& 2-.& '0.2(& A)-8:0& 80)0C& <& 108*& 0..-& 18*5-& 2+-& 80)-& '-&."0.*3+()0& 8*504-& *4=08*0)07& 0.)8*5-4)*&2(=8Y&-''-8-&,0.,(.0)0&.0&50EE*(80:*(4-; MF&+'AB'#"(BA),N'()'G"#F)ABE)"%&'(&OA)'PQR'C)'+)#B%(B'BOA)'BAA&OB,)'!S'6S'7T #IfZ^\#&W^!&IPiP$^cZf&#c&N&gPZ^&!0&18*50&80)0&B0&+4&*51(8)(&108*&0 &j&nms&q&n&r&j&jmn #.&,(4)8*6+-4)-& 2-=-& *42*,08-& 4-.."011('*)(& 8*E(& 2-.."h[NS&.0& 3+()0& 108)-& 2*& 2-)80:*(4-7&,(518-'0&.0&50EE*(80:*(4-7&&108*&0> &A&j&NMM&p&JMM&C&Q&N&r&j&JKM!"*51(8)(& 2-.& '0.2(& A'-,(420& 80)0C& <& 108*& 0..0& 18*50& 80)0& '-&."0.*3+()0& 8*504-& *4=08*0)07& 0.)8*5-4)*&2(=8Y&-''-8-&,0.,(.0)0&.0&50EE*(80:*(4-; MF&+'AB'#"(BA),N'()'G"#F)ABE)"%&'(&OA)'PQR'C)'+)#B%(B'BOA)'BAA&OB,)'0S'3T!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%H%7'%%55

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13 ESEMPIO DI CALCOLO DELL IMU (2)!"#$%&#'()*+,#(-#+%.)*1#*8%,#$'*)*8'3.#)*9:;<*)*:;<*1#*+,'+,#)$4=/*>)(&%*23.#*1#*)$4* #(5),#',)*%*67*%((#*?*>)-'(1%*-%>%*9:;<*)*:;<*1#*+,'+,#)$4=*?*$),,)('*5%"",#-%"#.)* &g-42*)0&,0)0')0.-&2-.."06*)0:*(4-&18*4,*10.-&r&j&smm &a0.(8-&a60'-&*51(4*6*.-c&r&j&smm&g&j7mk&g&jom&r&j&&or;nmm &P.*3+()0&2*&60'-&r&jOR;NMM&G&M7S&Q&JMM&r&j&NOV7VM&A#$%&.(820C &W-)80:*(4-&1-8&06*)0:*(4-&18*4,*10.-&r&j&NMM &#$%&4-))0&20&10E08-&r&j&NOV7VM&[NMM&r&j&OV7VM&A20&8*108)*8-&'-,(42(&.0&L&2*&1(''-''(C &g-42*)0&,0)0')0.-&2-..0&'-,(420&,0'0&r&j&unm &a0.(8-&a60'-&*51(4*6*.-c&r&j&unm&g&j7mk&g&jom&r&j&&ku;rom &P.*3+()0&(82*408*0&r&j&KU;ROM&G&M7RO&Q&JMM&r&j&SMV7KV&A#$%&4-))0C&A20&8*108)*8-&'-,(42(&.0&L&2*& 1(''-''(C &a0.(8-&2-.&)-88-4(&a60'-&*51(4*6*.-c&r&53&umm&g&jq53&jnm7mm&r&j&uo;mmm &P.*3+()0&(82*408*0&r&j&UO;MMM&G&M7RO&Q&JMM&r&j&NRU7OM&A#$%&4-))0C #.&508*)(&2(=8Y&10E08-&.0&'-E+-4)-&#$%> Aj&OV7VM&G&M7KC&p&Aj&SMV7KV&G&M7KC&p&Aj&NRU7OMC&r&j&KJN7Nn 5-4)8-&.0&5(E.*-&2(=8Y&10E08-&#$%&1-8> Aj&OV7VM&G&M7KC&p&Aj&SMV7KV&G&M7KC&r&NUV7On \+11(')(&,B-&*.&508*)(&',-.E0&2*&=-8'08-&."#$%&1-8&."06*)0:*(4-&18*4,*10.-&*4&2+-&'(.-&80)-7&.0& 3+()0&108)-&2*&#$%&2*&'+0&,(51-)-4:0&2(=8Y&-''-8-&8*108)*)0&)80&*.&=-8'05-4)(&0.&/(5+4-&-&*.& =-8'05-4)(&0..(&\)0)(&*4&,*0',+40&2-..-&80)-&=-8'0)-> Ig#$P&gPZP /(5+4->&Aj&OV7VM&G&M7KC&QN&p&Aj&SMV7KV&G&M7KC&QN&QN&p&Aj&NRU7OMC&QN&QN&r&JR7NM&p&KJ7MV&p&OV7SM \)0)(>&&Aj&SMV7KV&G&M7KC&QN&QN&p&Aj&NRU7OMC&QN&QN&r&KJ7MV&p&OV7SM MF&+'AB'#"(BA),N'()'G"#F)ABE)"%&'(&OA)'PQR'C)'+)#B%(B'BOA)'BAA&OB,)'PS'UT!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%I%7'%%55

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16 ESEMPIO DI CALCOLO DELL IMU (3)!"#$%&#'()* +,#(-#+%.)*?* 6* $),,)(#* %3,#-'.#/* +,'+,#)$%,#'* 0(#-'/* ('(* #8+,)(1#$',)* %3,#-'.'/*>)(&%*23.#*1#*)$4*#(5),#',)*%*67*%((# & &g-42*)0&,0)0')0.-&2-.."06*)0:*(4-&18*4,*10.-&r&j&kmm &a0.(8-&a60'-&*51(4*6*.-c&r&j&kmm&g&j7mk&g&jom&r&j&&vs;mmm &P.*3+()0&2*&60'-&r&jVS;(MM&G&M7S&Q&JMM&r&j&UUO7MM&A#$%&.(820C &W-)80:*(4-&1-8&06*)0:*(4-&18*4,*10.-&r&j&NMM &#$%&4-))0&20&10E08-&r&j&UUO7MM&[NMM&r&j&JUO7MM &g-22*)(&2(5*4*,0.-&)-88-4(&j&r&jn7um &a0.(8-&a60'-&*51(4*6*.-c&r&j&jn7um&g&j7nk&g&juk&r&j&&n;mro7um &P.*3+()0&(82*408*0&r&j&&N;MRO7UM&G&M7RO&Q&JMM&r&j&JK7RV&A#$%&4-))0C& g-22*)(&2(5*4*,0.-&)-88-4(&n&r&k7rm &a0.(8-&a60'-&*51(4*6*.-c&r&j&k7rm&g&j7nk&g&juk&r&j&&non7kk &P.*3+()0&(82*408*0&r&j&&nON7KK&G&M7RO&Q&JMM&r&j&R7UN&A#$%&4-))0C!"#$%&)()0.-&20&10E08-&<&1-8)04)(&108*&0> j&juo7mm&p&j&jk7rv&p&j&r7un&r&jkn7jm \*&*1()*::0&,B-&*.&=-8'05-4)(&1-8&."06*)0:*(4-&18*4,*10.-&'*0&*4&)8-&80)-7&5-4)8-&1-8&*&)-88-4*&'*& 2(=8Y&=-8'08-&*4&2+-&80)-; Ig#$P&gPZP /(5+4->&Aj&JUO7MM&Q&UC&p&AJK7RV&p&R7UNC&Q&S&r&SK7US&p&K7RV \)0)(>&AJK7RV&p&R7UNC&Q&S&r&K7RV \^/fcwp&gpzp /(5+4->&Aj&JUO7MM&Q&UC&r&SK7US Z^g`P&gPZP /(5+4->&Aj&JUO7MM&Q&UC&p&AJK7RV&p&R7UNC&Q&S&r&SK7US&p&K7RV \)0)(>&AJK7RV&p&R7UNC&Q&S&r&K7RV MF&+'AB'#"(BA),N'()'G"#F)ABE)"%&'(&OA)'PQR'C)'+)#B%(B'BOA)'BAA&OB,)'VS'4S'9T!"#$%&'%())*'+(%*,'#)"&-(%./0%)$1%*,(22"%3453%2$*%!"#62$%7'%8$11$2-'% 9(:'2(%J%7'%%55

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