IMU

Pursued entry into force of Decree Law 21/05/2013 54. The payment IMU for the main house has been suspended and rather has been postponed to September 17 of 2013, waiting for the Government finally abolish the IMU on primary residences.
The Official Gazette 117 of 17 May was published the decree in question, setting out certain urgent measures, most of which cover their municipal tax (IMU). On this last point, the decree, pending a comprehensive reform of the rules of taxation on property assets, provides for the suspension of payment of the first installment of the IMU, which expires on June 17th, for the following categories of properties:
- Primary residence and related appurtenances, excluding buildings classified in the categories cadastral A / 1, A / 8 A / 9;
- Building units belonging to the co-operative housing undivided property used as a dwelling and the main related works by members assignees, and housing allocated by IACP, Atero other bodies governed by public housing;
- Agricultural land and farm buildings.

We recall that
“Principal residence” is the property recorded in the land registry as a unique property in which the owner usually lives and resides by birth and who are deemed to be “appliances” of the main land only those classified in categories C / 2, C / 6 and C / 7, in a maximum number of units for each of these categories appurtenant land, although recorded in the register together with the unit.