Starting from the year 2021, Italians residing abroad are entitled to a reduction of half on the municipal tax (IMU) and 2/3 on the waste tax (TARI), for a single unit, under the following conditions :1) that the property is for residential use 2) that is not rented 3) that the owner is the holder of a pension accrued under an international agreement with Italy (EU countries, See, Switzerland, United Kingdom, other non-EU countries in bilateral agreement with Italy).
In accordance with art. 1, paragraph 48 of law no. 178/2020 "Starting from the year 2021 for a single real estate unit for residential use, not rented or given on loan for use, owned in Italy by way of property or usufruct by subjects not resident in the territory of the State who are holders of a pension accrued under an international convention with Italy, residing in an insurance State other than Italy, the municipal tax referred to in Article 1, paragraphs 739 to 783, of Law no. . 160, is applied to the extent of half and the tax on waste having the nature of a tax or the tariff on waste having the nature of consideration, referred to, respectively, in paragraph 639 and paragraph 668 of article 1 of the law of 27 December 2013, n. 147, is due in a reduced amount of two thirds.The Finance Department of the Ministry of Economy and Finance, with the recent resolution no. 5 of 11.06.2021, clarified some aspects regarding the application of the aforementioned rule.
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