On 30 December 2015 it was published in the Official Gazette General Series no. 302 the Law of 28 December 2015, n. 208 containing “Provisions for the preparation of the annual and multi-year financial statements of the State” (hereinafter the “Stability Law” or also the “Law”). Given the vastness of the issues involved, the analysis of the most significant innovations has been divided into several compendia, of which this is the first in order of publication. In particular, the issue of tax savings for IMU and TASI purposes will be analyzed here, in relation to the real estate units registered in categories D and E, as a direct consequence of the reform of cadastral income established by art. 1 paragraph 21 of the Law in question. This analysis will be developed as follows:
Summary of legislation and practices;
Effects on properties already registered;
Procedures and times for determining the annuities.
