Just in case it might help anyone not already aware.

01/06/2023 - 08:57

Just in case it might help anyone not already aware. My comune is discounting the costs of IMU by 37.5% for second home owners resident abroad who are in receipt of a recognized pension as proof of retired status. They accept either a UK State Pension or an Occupational Pension. I appreciate that things differ from area to area and my second home is in a touristy area with a fair few second (mainly Italian) second homes. There is also a 2/3 reduction in TARI rubbish charge. I nearly missed it but picked it up scrolling through the comune website.

Topic

Tax and Finance

Comment

Thanks for the post Tony.

I have just done an Internet search and found this'

https://arlettipartners.com/imu-benefits-for-individual-who-are-resident-abroad/

My questions are-

1. Is it a 37.5% or 50% reduction on IMU. Is it constant across Italy, or can Comunes set their own rate?

2. It's not clear if retired UK citizens living in UK and receiving a UK Pension can get the IMU and TARI discounts on their Italian holiday home (assuming they don't rent it out). I think it indicates they can, but cannot see it stated clearly.

3. How do I claim any discounts? I have looked at my Comune website and cannot find anything about these discounts.

Again, thank you Tony for a great posting.

Alan

I happened across it by chance looking at the payments site for my local comune in Tuscany, the below is for IMU and a cut&paste from the relevant council site. I can only speculate whether it is unique to my comune. I doubt it is an exception. In the below paste it is for 2022 but that is just because the paste is about 2022 IMU payment. In translation; the IMU charge is reduced to 37.5% of the normal total cost (so 62.5% discount if that makes sense), it is for a single property, not rented out, and owned by someone not resident, with a pension that is internationally recognised as such (UK and Italy do have a bilateral pension recognition). I have clarified that a UK occupational pension ensures entitlement rather than only a UK state pension. Both pensions are accepted as they just need to be national pensions rather than Italian pensions. I am a UK citizen. I was late picking up this IMU benefit so I am having to claim a refund towards next year costs. To stake my claim I arranged for a letter to be sent for the IMU and the TARI reduction of 2/3 so actually only paying 1/3. My advice is putting something in writing once you have confirmation of the two discounts and a contact as the council ignored my general enquiries email so I had to phone them.

Soggetti residenti all’estero pensionati

Per effetto dell’art. 1 comma 743 L. n. 234/2021, limitatamente all’anno d’imposta 2022, l’IMU è ridotta al 37,5% per una sola unità immobiliare a uso abitativo, non locata o data in comodato d'uso, posseduta in Italia a titolo di proprietà o usufrutto da soggetti non residenti nel territorio dello Stato che siano titolari di pensione maturata in regime di convenzione internazionale con l'Italia, residenti in uno Stato di assicurazione diverso dall'Italia.

Many many thanks Tony -

Looks like this could be very useful for many (old) Brits with holiday homes in Italy.

Thank you. I have emailed our agent to ask if this reduction is available in our Commune. Our taxes doubled just after we purchased our house in 2012 and we are pensioners now. It would be of such great help.

Babs

If you want I will look at your comune site if you just tell me the name of the comune, and reply via this forum. Note that a comune might cover several villages so the comune might not be just a single place. But don't give me any personal details at all. However your agent should be able to answer.

Thank you Toni. It’s Bagni di Lucca.

The below is taken from 'comunebagnidilucca.com/home/servizi/servizi contabili/articolo'

Para 1 is a copy extract and refers to 2021 and talks of a 2021 reduction to IMU for Italian pensions resident abroad so only 50% due.

Para 2 is a link further down the same page for IMU 2022 and has an increased 62.5% reduction but this time does not specify that it applies only to Italian pensioners living abroad.

Worth checking out. Good luck.

Regards

1. Aggiornamento Annualita 2021

Sempre in tema di agevolazioni, scompare quella per una sola unità immobiliare posseduta dai cittadini italiani non residenti nel territorio dello Stato e iscritti all’ Anagrafe degli italiani residenti all’estero (AIRE), già pensionati nei rispettivi Paesi di residenza.

Riduzione IMU per i pensionati residenti all’estero (art. 1, comma 743, della Legge 234/2021- Legge di Bilancio 2022). Limitatamente all'anno 2022 è ridotta al 37,5% l'IMU relativa ad una sola unità immobiliare ad uso abitativo, non locata o non data in comodato d'uso, posseduta in Italia a titolo di proprietà o usufrutto da soggetti non residenti nel territorio dello Stato che siano titolari di pensione maturata in regime di convenzione internazionale con l'Italia, residenti in uno Stato di assicurazione diverso dall'Italia. Ciò significa che mentre nel 2021 per tali soggetti la riduzione d’imposta era pari al 50%, nel 2022 essa sale al 62,5%

Thank you Tony.

I’ve asked and they’ve checked with their accountant, it doesn’t apply to us at Bagni di Lucca. Worth a try though and now it’s on the radar we might get lucky in the future.

Where is your commune Tony? You probably get sent your IMUs calculated too from the commune. Everywhere varies but that’s the beauty of Italy. Thank you for your help.

Babs

Worth a try. Hopefully they explained the reason for non-entitlement. We're in prov Livorno who are mixed in responding to messages, being either very helpful or not replying, so I rely on a reluctant relative to do the admin/calculation so I do not feel as familiar with it all as I would like. We often pass near Bagni going to Lucca, Barga, etc lovely part of the world and we considered buying in Bagni (scenery, facilities, transport connections) before my wife told me that I wanted a place on the coast.