Imu reduced or reduced to zero in small municipalities for 100,000 Italians abroad, yes by the Chamber of Deputies
Unanimous approval for the proposal by Toni Ricciardi of the PD for exemption or zeroing based on cadastral income. 50% discount also on Tari
by Marco Mobili and Giovanni Parente
Key points
Imu zero or reduced on homes held in small or micro centres for 100,000 Italians living abroad, who have resided in our country for at least five years before moving across the border. The Chamber of Deputies has unanimously approved, with 229 votes in favour and no votes against, the bill on the equalisation of the tax regime in the application of the municipal tax on real estate owned in the national territory by citizens registered in the register of Italians resident abroad.
The text rewrites the conditions for concessions for Italians resident abroad for a single property held in a small centre (municipalities with a population of less than 5,000 inhabitants) of last residence and with a mechanism anchored to the property's cadastral income system. And with a 50 per cent discount also on Tari and waste rates.
Wider benefits
The bill, which converges on the basic text by Toni Ricciardi (vice-president of the PD group in the Chamber of Deputies and rapporteur of the measure in the House), extends a benefit that until now has been reserved exclusively for pensioners under international agreements with Italy. In fact, the text, on which there was unanimity among the majority and opposition political forces in the Finance Commission chaired by Marco Osnato of Fratelli d'Italia, intervenes on houses located precisely in municipalities with a population of up to 5,000 inhabitants. And Osnato himself comments: 'I welcome with great satisfaction the House's go-ahead for the bill that, for properties located in small municipalities, significantly reduces the municipal property tax (Imu and Tari) paid by citizens living abroad. I thank my friend and colleague Toni Ricciardi for bringing forward the proposal, which received the unanimous consensus of the groups'.
Three discount bands
The mechanism provides for relief in three bands. Up to 200 euro of property income the Imu will be completely zero. Between 201 and 300 euro the municipal tax on properties other than the main home will be applied at a reduced rate of 40% of the amount due. Between 301 and 500 euro the levy will rise to 67%, but still with a significant discount compared to what is currently due.
Application as of 2026
The change is expected to come into effect in 2026, subject to the technical approval times of the measure, which after the Chamber's OK will have to go through the Senate. But as Ricciardi explains, 'it is a much-awaited intervention by Italians who live abroad and have only one property in their country of origin, where they often spend only a few days a year'.
