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Certain tax obligations may be waived under the framework of Law 104, providing a mechanism for eligible taxpayers to reduce their annual financial liabilities.
Scope of Tax Relief
According to local media reports, the exemptions apply to various levies, specifically including the bollo auto (car tax) and the IMU (municipal property tax).
From an economic perspective, these waivers directly lower the recurring costs associated with asset ownership and vehicle operation. By eliminating these specific payments, the policy reduces the overhead expenses for individuals who meet the legal criteria for the exemption.
