Not all Italians residing abroad are required to pay IMU on properties owned in Italy. In some cases, in fact, there are exemptions for the main residence and reductions for the TARI (waste tax). The rules forexemption or reduction of the IMU may vary depending on the category of the property and the status of the resident abroad, but what are the cases of reduction? For example i non-pensioned residents abroad must pay IMU and how much?
For which residents abroad are IMU exemptions and reductions available?
Only Italian citizens retired abroad who own a property that is not rented or given on loan for use can benefit from theexemption from IMU. Non-retired Italians residing abroad must instead pay IMU on their first home in Italy, treated as a second home.
However, after the application of law 178/2020, the 2021 Budget Law introduced further concessions on IMU for residents abroad who are:
- 50% reduction for pensioners residing abroad and holders of a pension accrued under an international agreement with Italy.
- 50% reduction for a single real estate unit not rented or given on loan for use, owned by pensioners residing abroad and holders of a pension accrued under an international agreement (valid for 2021, 2023 and 62.5% for 2022).
- Exemption from IMU payment if the property is considered a main residence and the owner is a pensioner residing abroad who receives a pension from the foreign state.
However, it must be taken into consideration that the IMU concessions in question apply only to the first home and not to appurtenances.
Finally, regarding the payment of theIMU for a foreign citizen residing abroadyou should know that the relief on IMU and TARI is generally intended for non-residents in Italy: therefore not only Italian citizens can benefit from the discounts, but anyone, regardless of nationality.
Do those residing abroad have to pay IMU?
The rules for exemption from IMU for Italian citizens residing abroad frequently vary based on the Italian tax legislation and gods bilateral agreements. To date, according to art. 9-bis of law no. 80/2014, Italians residing abroad must generally pay IMU for properties in Italy, except for some exceptions indicated above.
If you have any doubts about this, it is always advisable to consult a tax professional to verify the tax obligations specific provisions relating to IMU for residents abroad and to avoid incurring sanctions in the event of non-payment.
Are there IMU benefits for residents abroad registered with AIRE?
Italians residing abroad must register in the Registry of Italians Resident Abroad (AIRE). This fulfillment is necessary to be considered resident abroad for tax purposes and benefit from the provisions of bilateral agreements. However, for 2024, it is not present for AIRE members no specific concessions regarding the payment of IMU.
Where do Italians residing abroad pay their taxes?
Italians residing abroad may have to pay taxes in Italy on income produced in Italy, such as that deriving from real estate, financial investments, or economic activities carried out on Italian territory. In such cases, Italy applies taxes on these incomes, while the country of residence may offer tax credits to avoid double taxation.
But how to pay the IMU from abroad? Given that those who are abroad can pay taxes in Italy using the F24 form, with specific tax codes and an IBAN code provided by the Revenue Agency, for the IMU, which is a municipal tax, these IBANs cannot be used. You can do the payment by bank transferindicating:
- cadastral code of the Municipality;
- number of properties;
- IMU reference year;
- whether it is a deposit, balance or repentance.
Anyone who has to pay IMU from abroad on properties in Italy must therefore contact the Municipality to obtain the necessary information, including rates and the IBAN code of the Municipality, and then make the bank transfer. The rates can be ordinary (0.86% changeable up to 1.06%) or reduced (0.5% increaseable by 0.1%). Information on rates and IBAN codes is available on the website of the Municipality and the MEF, with the resolutions published by 28 October each year. Some Municipalities may choose not to apply the IMU.
