The IMI (Municipal Property Tax) exemption currently granted to properties that are intended for owner-occupied and permanent housing of families with gross annual income equal to or less than 15,295 euros and that are owners of buildings with a taxable patrimonial value (VPT) up to a maximum of 66,500 euros, will undergo changes, namely for the owners of these properties that do not reside in their home, either because they are, in the meantime, living with their children or because they are in a home, they will no longer benefit from this exemption.
However, for residents in homes and, who meet the limit value of the VPT, a change in the law emerged in 2016 that provides that people in these conditions continue to benefit from the exemption, provided that they prove to the AT that the building in question was their own permanent home, this being the only exception provided for by law.
