Scrivi a Paolo – IMU reduction for residents abroad

Dear Paolo, I own a flat in Rome, it’s vacant at the moment and I live in the United Kingdom – AIRE resident. I would like to know if I have to pay IMU tax or can I claim any relief. Thanks Vincenzo (January 2021)

IMU is the property tax that levies house taxes, both private and commercial (sheds, shops and other facilities), as well as land.  The own municipal tax applies to the possession of buildings, excluding main dwellings classified in the cadastral categories other than A/1, A/8 and A/9, of building areas and agricultural land and is payable by the owner or holder of other real right (usufruct, use, dwelling, emphyrities, surface area), by the concessionaire in the case of the concession of state property and by the lessee in the case of leasing. Following the abolition of the first house IMU, the rates of the Single Municipal Tax on high properties are established from year to year by special municipal decision, thus being variable at the discretion of the individual Municipal Administrations that collect the revenue.

The latest Budget Law has provided important news about taxes for those who have properties in Italy but resides abroad. Provision states that,

from the year 2021, non-residents in the territory of the State who are holders of a pension accrued under the international convention with Italy, may apply the IMU reduced to half; This facility applies only to a single housing unit, provided that it is owned in Italy as property or usufruct, provided that it is not leased or given on loan. For this property is also provided for the reduction of the waste tax, which is a charge or the fee, which is due to a reduced of two-thirds.

Remember that IMU tax pays the F24 model in two instalments expiring on 16 June and 16 December of the reference year. The citizen can always decide to pay all the tax with a single payment by June 16. However, in the event that these deadlines coincide with a public holiday or pre-holiday, the deadline is postponed to the first working day. For residents abroad who own properties in Italy and who cannot pay with F24, the payment of the tax must be made by bank transfer to the municipality where property is located. Ask the coordinates to the tax department of the Municipality where the property is located.In general, it is good practice to include in the reason for the payment the same data contained in Model F24, that is Tax Code or VAT number of the taxpayer, indication of the tax paid (IMU/TASI/TARI), the reference year, indicate whether it is “On Account” or “Balance”. If possible, also enter the Tribute Codes. Depending on the municipality it may be useful or required to also send a copy of the bank transfer via fax or email. However, in case of doubts it is always better to contact the Municipality Tax Office.

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