A reduction is expected 50% of the taxable base for Imu purposes for the properties given in loan for use to first degree relatives in a direct line that they use it as a main residence. Properties classified as A1, A8 and A9 are excluded from the reduction. To access the benefit of the partial reduction of the Imu payment, the contract must be registered, the lender must possess only one property in Italy and must reside in the municipality where the property granted on loan is locatedThe tax benefit also applies if the lender owns another non-luxury property in the same municipality that he intends to use as his main residence.
To register a free loan for use, you must pay a registration tax of €200, plus 2 stamps of €16, for a total of €232.
Added to this are the costs of preparing and registering the contract by Sicet.
