Imu, exemption and discounts: the rules for divorced, separated and accounts between fathers and children

Main residence: the case of adjacent apartments

Also confirmed for 2021 that the IMU (the property tax whose first installment expires on June 16) is not due on the main house and related appurtenances. main residence means a single real estate unit for residential use classified in cadastral group A (excluding A / 10 offices), in which the taxpayer and his family usually reside and reside in the registry. The two circumstances must coexist. Exceptions are the main houses of greater value, namely category A / 1 (stately properties), A / 8 (villas) and A / 9 (castles and palaces), for which the Imu is still due.

If the taxpayer uses two as main residence adjacent apartments but stacked separately he will have to choose which of the two to apply the exemption for the main house. If the members of the family unit have their usual residence and registered residence in different buildings located in the same Municipality, the exemption for the main residence and the appurtenances applies to only one of the two properties and therefore the exemption is only for one. of the spouses. If the buildings intended for main residence are located in different municipalities, the situation becomes complicated and there are disputes by the Municipalities on the right to the exemption.

The exemption also applies to the appurtenances of the main house, but only within the limits of one for each category, C / 2 (cellar, attic or utility room), C / 6 (garage or parking space), C / 7 ( canopy).

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