After a separation, do the IMU payment rules change if the house is assigned to an ex-spouse? Let’s see what the legislation says.
In the event of separation, the property assigned to the ex-spouse becomes the principal residence and must therefore follow specific directions regarding the payment of the IMU.
The single municipal tax must be paid by the owners of real estate belonging to a certain category, luxury homes. Mansions, villas and luxury homes determine payment from IMU as well second homes.
Therefore, first homes used as main residence are exempt. We have set the rules in general but it is necessary to know that the legislation is more complex and to assess each case individually by assigning different directives depending on the circumstances. Let’s take one case separated couple With the assignment of property for the ex-husband as the main residence. Who will have to pay IMU by on June 16 (First Installment or Single Installment due date) then pay the balance by December 31st?
One alternative tax and main residence
The legislation provides for the property allocated to the ex-husband Accommodation at headquarters. By this we mean The property, registered or registered in the Urban Buildings Register as a single real estate unit, in which the owner and his family members usually reside in the Register.. The main residence is the first house Exempt from paying IMU These facilities are also provided in case of separation of spouses.
Then a separate discussion of luxury homes belonging to categories A / 1 (luxury homes), A / 8 (housing in villas), A / 9 (castles and palaces of historical and artistic value). In this case, the IMU must be matched on an equal footing with the second houses. The law, as mentioned, recognizes the home of the family From a former adoptive spouse to children as the main residence. What defines this directive?
IMU and separation, what the legislation says
As required by law, the directives for a separated couple are easy to understand. If the home in which the ex-husband and children reside is not deluxe, the exemption from paying the Single Alternative Tax will apply. On the contrary, if the property should belong to a luxury class then it would be Obligation to pay tax On the property, taking advantage, however, of the privileges as the main residence (lower price and a discount of 200 euros). But who will have to pay it? mission falls To the ex-husband to whom the house is assigned And he lives there with his children.