IMU for Ecclesiastical Institutions: Guidelines

Abstract

This article examines the evolution of case law regarding imu exemptions for ecclesiastical institutions, identifying the requirements established by current legislation. The focus is on determining the activities actually performed to determine whether they are subject to the municipal tax (imu), describing the categories and assets that may meet the criteria established by the Supreme Court. Also of fundamental importance is the issue of the onus probandi, which falls entirely on the taxpayer.