Among the urgent measures envisaged to support the categories affected by the latest limitations of the Prime Minister’s Decree is also included that which envisages a decrease in the IMU. According to the Council of Ministers, taking into account the provisions of article 78 of the law decree of 14 August 2020, n. 104, modified by the law 13 October 2020, n. 126, for the year 2020, it will be possible not to pay the second installment of the municipal tax (IMU).
The measure in the Ristori decree
In detail, with the decree Refreshments, approved by the Council of Ministers, on the proposal of the President Giuseppe Conte and the Minister of Economy and Finance Roberto Gualtieri, the second installment of IMU 2020 is canceled but not for everyone.
The cancellation of the second IMU installment is coming, here is who does not pay. The categories concerned
Obviously, this provision of the law is designed to favor certain categories of workers who, with the harshest restrictions of the Prime Minister’s Decree, have suffered most from the negative effects of the economic crisis. Therefore, the cancellation of the second installment of the IMU is not foreseen for everyone and the benefit cannot be applied to all types of property.
Requirements and recipients
The properties taken into consideration by the decree are those dedicated to the performance of production activities. This measure had already been put in place in August. In fact, the elimination of the tax for structures dedicated to tourism and aggregation and cultural activities such as cinemas and theaters is expected as early as the summer. With the modification of October 27, the measure described also extends to buildings closed early or totally due to the “curfew” of 6 pm.
In this way, the owners of restaurants, pizzerias, bars, gyms and dance schools and all those forced to close their businesses earlier than usual are added to the holders of VAT numbers. In summary, the cancellation of the second installment of the IMU is envisaged for all those who own the property and managers of activities in the same property.
If “The cancellation of the second IMU installment is coming, here’s who does not pay” was useful to the Reader, we also recommend “Subsidized rents for these categories of workers thanks to the Ristori decree“.
–
