A real “tax lottery”, resulting from “obsolete” values and a mosaic of local rates “which fuel injustices and inequalities”. This is how Uil defines the IMU in view of the deadline of 16 December, the date by which to pay the balance of the municipal property tax due on second homes, luxury homes, commercial properties, building areas and agricultural land. «The Italian real estate tax system is unequal and confusing.
The variations
Given the same economic conditions, the levy varies significantly from one municipality to another and between different cadastral categories”, states a study by the Social State, Tax and Social Security Policies and Immigration service directed by the union’s confederal secretary, Santo Biondo. Looking at the data at a local level, we discover that, compared to a national average of 977 euros, the IMU on second homes weighs especially on owners who live in the large cities of the Center and North: in Rome they pay 3,499 euros, in Milan 2,957, in Venice 2,335, in Turin 1,984, in Florence 1,973. On the contrary, Palermo with 391 euros, Pesaro with 394 euros, Cosenza with 395 and Enna with 460. According to 2020 Revenue Agency data, Uil recalls, there are over 26.1 million owners who pay IMU: 41% are female workers, employees and pensioners. The total annual revenue is 19.4 billion euros.
Inequalities
«The data conveys the unfair picture of a real tax lottery, resulting from obsolete values, and a mosaic of local rates that fuel injustices and inequalities. We need values that reflect the market, with periodic checks and homogeneous criteria throughout the national territory. The revision, then – explains Biondo – should be with unchanged overall revenue: the tax bases are updated, the reference rate is lowered and the distortions are corrected, without burdening those who already pay the right amount. There is therefore an urgent need for greater progressiveness: those who own high-value real estate assets, luxury homes or properties left empty must contribute more, while those with medium-low incomes, large families or who rent at an agreed rent must benefit from automatic discounts and certain protections”.
Standardize deductions
Uil also believes it is necessary to standardize municipal deductions, to guarantee equal treatment to citizens with the same economic condition, wherever they reside. We then need a clear national rule that defines a range of rates within which Municipalities can move, with the obligation to publicly explain each increase. «Less discretion and more responsibility: if the rate is raised, it must be clearly stated for which services and with which results. Therefore – added Biondo – we propose the establishment of a unified database (land registry, registry, utilities and leases) as an essential tool to ferret out false appurtenances and fictitiously ‘unused’ properties”.