Imu, who is entitled to the exemption? Through the judgments on the subject, the information and legal advice site Laleggepertutti.it explains it. Imu exemption: what are the requirements – “In terms of municipal property tax, for the purposes of the deduction provided for, for main homes – by which, unless proven otherwise, that of registered residence – by art. of Legislative Decree No. 504 of 1992, as amended by Article 1, paragraph 173, letter b), Law No. 296 of 2006, with effect from 1 January 2007, the taxpayer must prove that the home constitutes habitual residence not only for himself, but also for his family members, since the right to deduction cannot arise where this requirement is found only for the same. Therefore, the deduction must be excluded if the property constitutes the habitual residence of the husband and not of the wife”. (Comm. Trib. Reg. Campobasso, (Molise) section I, 22/01/2021, n.80) How to take advantage of the exemption – “In terms of IMU, in order to take advantage of the exemption, paragraph 5-bis of the same article 2, introduced at the time of conversion, establishes that the taxpayer must submit, under penalty of forfeiture, within the ordinary deadline for the presentation of the variation declarations relating to the IMU, his own declaration, through a ministerial model with which he certifies possession of the requirements and indicating the cadastral identifiers of the properties for which the benefit of the exemption is requested “. (Comm. Trib. Reg. Campobasso, (Molise) section II, 20/01/2021, n.73) Concessions for the main residence – “The exemption from the IMU and related TASI applies to the main residence and related appurtenances, where by main residence we mean the property, registered or inscribed in the urban building register as a single real estate unit, in which the owner and his family unit habitually reside and reside in the registry. If the members of the family unit have established the habitual residence and registered residence in different properties located in the municipal area, the concessions for IMU and TASI apply to one property only, it is necessary to decide which is the ‘main residence’ property “. (Comm. Trib. Reg., (Lazio) section II, 19/01/2021, n.242). Main residence for IMU purposes, which is – “Pursuant to Article 13, paragraph 2, of Legislative Decree no.201 of 2011, the main residence means the property, registered or inscribed in the urban building cadastre as a single real estate unit, in which the owner and his family unit habitually reside and reside by registry, this entails the need, for the purpose of the IMU exemption, that in reference to the same real estate unit, both the owner and his family unit not only reside there permanently, but also reside there by registry “. (Comm. Trib. Reg. Rome, (Lazio) section II, 14/01/2021, n.152). Further clarifications by the judge of legitimacy – “In terms of IMU, the exemption provided for the main house by art. 13, paragraph 2, of legislative decree 201/2011, conv. By law 214/2011, requires not only that the owner and his or her family unit permanently reside in this building, but also that they reside there. ” (Civil Cassation section VI, 15/12/2020, n.28534) Municipal property tax – “The rejection provision relating to the request for ruling addressed to the Municipality regarding the exemption in the matter of municipal tax on immovable property (IMU and TASI), as it is an act of a provisional nature that is not limited to responding to a mere question but is concretized in a real refusal of facilitation that can well be the object of knowledge in the judicial context “. (Comm. Trib. Reg. Venice, (Veneto) section III, 19/02/2019, n.883). Main residence: Imu exemption – “The exemption from the tax payable by way of Imu and Tasi is provided for in the event that the taxpayer proves that in fact the property, elected as main residence, represents his habitual residence”. (Comm. Trib. Prov.le Brescia section II, 14/07/2016, n.605). Main home and Imu – “The law establishing the municipal tax (imu) (legislative decree March 14, 2011 n. 23) and the one that anticipated its introduction (art. 13 of decree december 6, 2011 n. 201 ), have provided for a preferential regime for the main residence, characterized in the first in the exemption of the tax and in the second in the application of a reduced rate (of 4 per thousand) and a tax deduction (of 200 euro per accommodation), meaning by “main residence” the property registered or inscribed in the urban building register as the only real estate unit, in which the owner and his family usually reside and reside in the registry “this notion that the interpreter cannot extend to include the properties that are not the only real estate unit in which the owner and his family usually reside and reside in the registry. Therefore, given that the owner of the ERP properties regularly assigned and subject to tax is the public housing body (ATER), while the relationship that binds this body to the assignee of the accommodation is not a concession, but of a rental type, ERP housing does not fall within the aforementioned notion of dwelling main reason why the owner (ATER) is required to pay the IMU as these leased properties are not among those exempt pursuant to art. 9 paragraph 8 of Legislative Decree n. 23 of 2011 “. (TAR Pescara, (Abruzzo) section I, 13/08/2013, n.434).
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