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ICI - Exemption for the Principal Residence 2011

L Studio di Minozzi Maria Chiara
Law 24/07/2008 no.126, conversion of Law Decree n° 93 of 27/05/2008, introduces as from the year 2008 exemption from ICI for the property used as the principal residence of the taxable person, and for properties thereto "assimilated by the municipality with a municipal ruling or resolution in force on the date" on which the decree became applicable.

The principal residence of the taxable person is the property in which the taxpayer, who holds right of ownership, usufruct or another real right, and his family members, habitually dwell, by which is understood, unless demonstrated to the contrary, their registered address.

The property units classified or classifiable in cadastral categories C/2, C/6 and C/7 intended and actually used permanently at the service of the principal residence are considered appurtenances, even if they do not belong to the same building. For each principal residence only one appurtenance is considered.

With resolution no. 1/DF of 4 March 2009 which supplies explanations concerning the exemption from ICI of dwellings assimilated to the property unit used as principal residence of the taxable person, the Inland Revenue changed its opinion with respect to resolution no. 12/DF of 2008.
The cases of assimilation that can fall within the ambit of exemption from ICI are only those specifically indicated by the law.

The only cases of municipal assimilation valid for the purposes of exemption from ICI, as contemplated by art. 18 of the ICI Ruling of the Municipality of Ferrara are:
1) the property unit owned with deed of ownership or usufruct by elderly or disabled persons who are residing in rest homes or nursing homes following permanent admission, on condition that the property is not rented out;
2) the property unit granted for free use by the owner to relatives up to the 3rd degree who occupy it as their principal residence, demonstrated by their registered address.

The following are therefore excluded from exemption and therefore liable to pay ICI for the year 2008 and subsequent years:

1) dwellings granted for free use by the owner to relatives up to the 2nd degree;
2) the property unit used as a dwelling, acquired by a real person, for the purchase of which "first home" facilitations were granted;
3) the property unit owned in the territory of the municipality with right of ownership or usufruct by an Italian citizen residing abroad for reasons of work.

For free loans granted to relatives up to the 3rd degree, the taxpayer is required to produce, within 30 days of the granting of free use, a specific communication to the Municipality using the form provided by the ICI Office.

The extension also covers:

- to the dwelling owned by the taxable person who, after a legal separation, annulment, dissolution or cessation of the civil effects of marriage, is not the assignee of the marital home.
The exemption is due on condition that the taxable person is not holder of the right of ownership or other real right on a property for habitation located in the same municipality as the marital home.

- to the dwellings belonging to building cooperatives with joint property, destined as the main residence of the assignee members, and the dwellings regularly assigned by the "Istituti Autonomi per le Case Popolari" (A.C.E.R.) [Autonomous Institutes of Public Housing]

Excluded from the exemption are:

- the dwellings classified in cadastral categories A/1, A/8 and A/9; for these properties the tax continues to be calculated with the normal procedure (ICI quota for the principal residence and tax deduction).

Resolution no. 1/DF of 4 March 2009: : "Imposta Comunale sugli Immobili" (ICI) [Local Property Tax]. Art. 1 of Law Decree no. 93 of 27 May 2008, converted, with modifications, by Law no. 126 of 24 July 2008. Explanations concerning dwellings assimilated to the property unit dedicated to principal residence by the taxable person.

Resolution no.12/DF of 5 June 2008: Exemption of the property unit assigned to principal residence.

Ultima modifica: 21-04-2011
REDAZIONE: Servizi Tributari