The law provides for exemption from paying IMU and TASI, provided that:
the taxpayer is registered in the house/apartment and must be the permanent residence of the taxpayer and his entire family. Formal registration data is not enough. It is necessary that people live in the house most of the year. This is to avoid making false claims of residence for the sole purpose of not paying housing taxes.
Those who rent a house on a permanent contract with a negotiated fee can receive a 25% discount on Imu for rental housing.
The taxpayer who bought the house as the first, for permanent residence, must register with the administration where the acquired property is located within 18 months after the purchase of the property:
