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IMU and occupied house

Real estate law

IMU and occupied house

All home buyers in Italy are familiar with the obligation to pay IMU. Unfortunately for the owner of a property in Italy, however, it can happen that the house is illegally occupied.

A recent ruling by the Constitutional Court, no. 60 of 18 April 2024, establishes an important exception to the payment of IMU (municipal tax on real estate).

According to the judge's ruling, owners of occupied properties do not have to pay IMU if they have promptly reported the occupation in a timely manner in criminal proceedings.