IMU PAYMENT
The buyer must pay the IMU for all months of property in the year.The month is fully counted in the person who has owned for more than 14 days. The IMU must be paid in two installments that normally expire on June 30 and December 20.
Check the deadlines that will be set.
REPORTING OR COMMUNICATION OF THE IMU
In addition to paying the tax, the buyer must also communicate to the Municipality that he has bought the property. If the Municipality has not approved any simplified procedure, the IMU declaration must be submitted in June of the year following the purchase.
If the Municipality has approved the simplification regulation, a communication must be made immediately after the purchase, within the terms set by the municipal regulation.
For information on what procedure is adopted by each municipality, on rates and exemptions, you can contact the tax office of the municipality where the property is located or connect to the ANCI website.
BENEFITS FOR THE MAIN HOUSE
The buyer who has applied for the benefits for the first home and does not yet have the residence in the Municipality where he purchased the property, must transfer the residence within eighteen months of purchase. (otherwise it will lapse from the concessions granted to it and must pay the difference in registration tax, a penalty equal to 30% of this difference and interest).
The buyer who has taken out a mortgage for the purchase of the main house has the right to deduct the interest provided that the real estate unit has been used as a main house within one year of the purchase ( he must go to live in the apartment within one year of purchase) and that the purchase took place in the year preceding or following the signing of the mortgage.
COMMUNICATION – URBAN WASTE DISPOSAL FEE
Contact the Municipality for mandatory communication.