With the abolition of the IMU on the first house many people will be able to count on substantial savings compared to last year, an average of 215 euro per year with peaks of 1.000 euro for the first homes in the most prestigious locations. The savings, however, are not for everyone. In fact, obliged to continue to bill pay the tax are the holders of luxury homes which are around 50.000. To not pay the IMU on the first house however, it is not enough that the house is not luxurious. You also need to have your tax residence and habitual residence. What are also exempted are assignees housing managed by autonomous institutions of public housing or bodies of public housing. They will be deemed to be holders of a principal residence though not domiciled in the accommodation that they possess, the employees of the Armed Forces, the Police or Fire Brigade who were transferred for reasons of service and provided that they have given the rental property.
For those who own more than one house, from now on it will be more difficult to resort to tricks well known as the differentiation of tax residence of the spouses to prove to the IRS the existence of two first houses. It will be necessary in fact to reside in different municipalities. The same is true for those who intend to give the house to their son to a free use. In order to not pay the IMU for the second home they must make a sale, although formal.
As regards the payment of the IMU on a possible box or garage, if this is relevant as the deed of a property already exempt, it follows the same tax treatment of the house.