The first instalment of the IMU and TASI taxes are due on June, 16th 2016. Thanks to the Stability Law 2016 these two taxes have not to be paid for main residences and their pertinences. Regarding second homes given as free loans to parents or children in order to get a discount of 50% on taxes the person wo gives the loan has to be the owner of only one property and in case of two properties the owner has to use one of them as main residence. Furthermore the property (or the two properties) has to be situated in the same municipality where is the main place of residence. Free loans for luxury houses are excluded (categories A1, A8 and A9).