The Ministry of Economy has revised some rules for Municipalities on the IMU, opening up new possibilities for mayors who will be able to provide for lighter taxation, for example, “for those who have houses by the sea and perhaps spend many months there, without renting them out” or for unusable homes. The news is contained in the annex to the decree signed by the deputy minister, Maurizio Leo, published in the Official Journal on Wednesday. The Treasury “has set some limits within which the Municipalities can act and dictates the standard to be followed – the maximum rate cannot be exceeded”.
For administrations, the document would represent the grid within which to move. On the one hand, the text reviews in a simpler way some cases that had already been identified; on the other hand, it introduces the possibility for intending mayors to cut the tax on the state of the building and leaving room for local needs and taxpayers’ conditions.
For beach houses the key would be in the rules established for “available” properties. The ministry’s indications, in fact, define them as non-local dwellings and not granted on loan, also indicating the possibility of establishing a number of months a year in which the property must be in this condition, thus providing for a diversification of the rates.