Who pays IMU, and on what value

The lesson40
Worked case6
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 287 words · 5 min

Test yourself

Question 1 of 5

A category A/2 flat has a cadastral income of 500 €. What is its IMU taxable base?

500 €80 000 €84 000 €52 500 €

Question 2 of 5

Who pays IMU on a let flat?

The tenantThe owner, or the holder of a real right over the propertyOwner and tenant in equal partsNobody, since the property already produces income

Question 3 of 5

Which multiplier applies to a category C/1 shop?

5580140160

Question 4 of 5

Which of these conditions is required for the 50 % reduction on a dwelling lent to family?

The borrower is the lender's brotherThe loan agreement is registeredThe dwelling is in category A/8The lender lives in a different municipality

Question 5 of 5

A property is sold on 16 September. September has 30 days. To whom is September attributed?

To the seller, who held it longerTo the buyer, because the days are equal and the day of transfer counts for himTo both, half eachTo neither

Back to the programme Module 2 — nextRates, main residence and payments

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