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In the box the owners of second homes or real estate classified as luxury. The August decree and then the refreshment dl have exempted some bands of activity
by M.Se.
In the box the owners of second homes or real estate classified as luxury. The August decree and then the refreshment dl have exempted some bands of activity
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Appointment today in the box for the second installment of the IMU. The owners of second homes or properties classified as luxury must make the usual payment to the Treasury of the single municipal tax that amounts in total to about 16,000 million euros, of which about 10 -according to the calculations of the UIL- paid precisely on the 16th of December. Given the effects of restrictive anti-Covid measures, earnings could, however, be decidedly below average this year. First with the August decree and then with the dl soda, the government has in fact decided to exempt some bands of activity.
Who is exempt
Nothing changes for the citizen who owns a second home, but for those who own properties in the tourism or entertainment sector, yes. First of all, bathing establishments, spas, hotels, pensions and buildings intended for hospitality businesses do not pay, but also theaters and cinemas (also exempt in 2021 and 2022), nightclubs and structures used for fairs and events, as well as halls. games, gyms, swimming pools and sports centers. However, the condition is that the owners of the buildings are also the managers of the activities.
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Bars and restaurants
Nothing also imposed for bars and restaurants in the areas declared orange and red in the last Dpcm, even if today you go to the yellow category. Even in this case, however, the condition that the owner is the administrator of the activity applies. The Ristori Quater decree, therefore, specified that in order not to pay the user, he must at least coincide with the taxpayer (even if he is not the owner of the property).
