{"id":12049,"date":"2020-11-27T11:31:03","date_gmt":"2020-11-27T10:31:03","guid":{"rendered":"https:\/\/it.andersen.com\/?p=12049"},"modified":"2024-02-05T17:11:25","modified_gmt":"2024-02-05T16:11:25","slug":"__trashed","status":"publish","type":"post","link":"https:\/\/it.andersen.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":{"footnotes":""},"categories":[207,50],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12049"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/125"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=12049"}],"version-history":[{"count":3,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12049\/revisions"}],"predecessor-version":[{"id":25117,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12049\/revisions\/25117"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=12049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=12049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=12049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}