The appointment of the Imu deposit: who pays the property tax
Back to the cashier to satisfy the appetite of the municipalities. By June 16, property owners must pay the IMU 2021 deposit, the single municipal tax on real estate. With important confirmations: again this year the Tasi, added in practice to the IMU, is no longer due. Fortunately, confirmed too the exemption for main dwellings and related appurtenances, excluding luxury ones. We remind you that the main residence for IMU purposes is the one where the taxpayer and his family have their registered residence and domicile, the two circumstances must coexist.
Furthermore, exemption for some sectors of activity particularly affected by the restrictions deriving from the pandemic, but only if the owner of the property and the manager of the activity coincide (see the article on the opposite page). The Imu deposit remains due, however, for the properties of individuals who do not have a VAT number and for those owned by companies operating in sectors other than subsidized ones.
Finally, it should be remembered the 25% reduction of the Imu for properties rented at an agreed fee.
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