Lart. 2bis del DL 102/2013 consente ai comuni di assimilare ad - TopicsExpress

Lart. 2bis del DL 102/2013 consente ai comuni di assimilare ad abitazione principale e quindi di godere dellesenzione IMU anche per gli immobili concessi in uso gratuito ai parenti. Il comune dovrà tuttavia, a propria discrezione, inserire questa disposizione nel proprio regolamento IMU. In sostanza labitazione che per esempio un genitore concede in comodato ad un figlio non pagherà più IMU ma solo se il comune delibera in merito.

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