Taxpayers must settle the remaining IMU balance before December 18. It should be noted that the tax does not have to be paid for illegally occupied properties for which a complaint has been filed with the judicial authority for the crimes specified in articles 614, second paragraph, and 633 of the Criminal Code, or for which a complaint has been filed or criminal prosecution has been initiated. The Ministry of Economy and Finance explained this in a note issued yesterday. The exemption is also applicable even if the implementing decree, which only concerns the declaratory form, has not yet been adopted. Taxpayers who qualify for the exemption will subsequently be required to submit the IMU return completely electronically by June 30, 2024.
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