Manoeuvre, the four building amnesties advance. Short-term rentals, Parliament slows down
Reported amendments finalised: there is the national amnesty linked to the 1985 amnesty. Proposed halt to the 26% increase in the flat-rate tax rate
by Giuseppe Latour and Giovanni Parente
Operation condono takes another step forward. The four amendments to the draft budget bill dedicated to building amnesties and signed by Fratelli d'Italia have all entered the dossier of reported proposals. In addition to the reopening of the 2003 amnesty, with a particular focus on Campania, a broader operation, announced by the Sole 24 Ore, dedicated this time to the whole country, which even refers back to the 1985 amnesty and which could make it possible to regularise radically abusive portions of buildings, is thus taking shape.
With this proposal (first signatory: Matteo Gelmetti, Fdi) it will be possible to regularise a series of unauthorised works, provided they are completed by 30 September 2025. The list includes 'appurtenant works such as porches or canopies built in the absence of the building permit or not in compliance with it', ancillary works such as balconies or loggias, which are also unauthorised, as well as all renovation and redevelopment works carried out in the absence of a building permit or not in compliance with it, provided that they have not increased the surface area and volume. This is a list that, it must be emphasised, does not include, for example, new constructions that are totally unauthorised. And which, in some ways, redefines the scope of action of the first amnesty, in fact opening up another one with more limited boundaries.
Previous amnesties
In the package, then, there are the two amendments (these signed by Matteo Gelmetti and Sergio Rastrelli, Fdi) related to the 2003 condono. Above all, a window for its application is reopened, which, as mentioned, looks mainly at the case of Campania. Within two months of the rule's entry into force, the regions will have to adopt implementing rules to determine 'the possibilities, conditions and procedures for eligibility for condon' of building abuses. Moreover, the perimeter of the amnesty is slightly broadened.
But past amnesties are also being looked at. Another proposal (also signed by Matteo Gelmetti) envisages giving municipalities a deadline to close the pending cases relating to the three amnesties of 1985, 1994 and 2003: they should move by 31 March 2026 to complete the many applications that have been pending for years. Among the pending applications there are even procedures started in 1985, forty years ago.
Short-term rentals
The chapter on housing also includes the dry taxation for short-term rentals, on which the manoeuvre has so far assumed an increase on all properties of the rate from 21 to 26 per cent. Both the League (Massimiliano Romeo) and Forza Italia are proposing the deletion of the rule, with a return to the past: 26 per cent will be paid only from the second rented property. Although Fdi proposes a tightening of the qualification of rental activities as entrepreneurial: the upgrade, with its more penalising taxation, would start from the fourth and not the fifth rented flat.



