{"id":12049,"date":"2020-11-27T11:31:03","date_gmt":"2020-11-27T10:31:03","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=12049"},"modified":"2024-02-05T17:11:25","modified_gmt":"2024-02-05T16:11:25","slug":"__trashed","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/__trashed\/","title":{"rendered":"Municipality Tax for 2020: Exemption from payment of the second instalment"},"content":{"rendered":"<p>The Legislative Decree n.149\/2020, so-called\u00a0<strong>Ristori-bis Decree<\/strong>, extended the exemption from payment of the second instalment of Municipality Tax (IMU) for 2020 already provided by art.78 of the Law Decree n.104\/2020 and by art.9 of the Law Decree n.137\/2020.<\/p>\n<p>In particular, the Ristori-bis Decree provided for the cancellation of the IMU due on due on December 16 for buildings located in the municipalities having a scenario of maximum emergency (so-called \u201cred areas\u201d) provided that:<\/p>\n<ul>\n<li>such buildings are used for carrying out specific economic activities identified by the activity codes (ATECO) listed in Annex 2 of the Ristori-bis Decree;<\/li>\n<li>the property owner directly uses the building to carry out its business.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Legislative Decree n.149\/2020, so-called\u00a0Ristori-bis Decree, extended the exemption from payment of the second instalment of Municipality Tax (IMU) for 2020 already provided by art.78 of the Law Decree n.104\/2020 and by art.9 of the Law Decree n.137\/2020. In particular, the Ristori-bis Decree provided for the cancellation of the IMU due on due on December [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[207,50],"tags":[],"class_list":["post-12049","post","type-post","status-publish","format-standard","hentry","category-flash-news","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Municipality Tax for 2020: Exemption from payment of the second instalment - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/__trashed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Municipality Tax for 2020: Exemption from payment of the second instalment - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The Legislative Decree n.149\/2020, so-called\u00a0Ristori-bis Decree, extended the exemption from payment of the second instalment of Municipality Tax (IMU) for 2020 already provided by art.78 of the Law Decree n.104\/2020 and by art.9 of the Law Decree n.137\/2020. 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