In which cases there is an exemption of income tax for property leased for which it was paid IMU?
And 'possible IRPEF property tax exemption for which it was paid IMU, despite being the subject of a lease, even partial. From the house rented for part of the year, to use as a principal residence but with a portion leased. Let's see the cases in which the effect operates which involves the replacement of the income tax savings of individuals.
The payment of municipal own (IMU) may exempt the taxpayer from the payment of income tax (PIT) on buildings, the buildings, the land on which it has paid the IMU. This as a result of a substitution mechanism IMU - personal income tax introduced in the legislation that established the council tax. It is more precisely the goods not leased, but the Inland Revenue, with a circular, clarified some cases involving property leased, even partially, and the main house.