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Imu bonus for pensioners, how it works and who is entitled to it

The situation for pensioners residing abroad but owning properties in Italy has changed in recent years.
Until 2019, property taxes on their first home were not due for them.
Then Law no.
160/2019 changed the cards on the table by canceling the exemption.
Thus, for the whole of 2020, no benefits were applied to pensioners residing abroad.
The situation changed again with Law no.
178/20 which introduced important discounts on both Imu and Tari.
Today, therefore, pensioners resident abroad for tax purposes, owners of uninhabited properties in Italy, pay the IMU (Importa Municipale Proprio) at 50%.
The waste tax, the Tari, is reduced by two thirds.
Be careful, however, because not all pensioners residing abroad can benefit from the relief, but only those residing in countries with which Italy has established specific tax agreements.
Let's see how the Imu bonus works and how to obtain it.
read also Imu resident abroad 2023, cases of reduction and obliged subjects Imu bonus, 50% discount for pensioners resident abroad: how art works.
1, co.
48 of Law no.
178/20 introduced benefits for citizens residing abroad who hold a pension in agreement with Italy.
"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 ownership or usufruct by subjects not resident in the territory of the State who are holders of a pension accrued in international convention regime with Italy, resident in an insurance country other than Italy, the municipal tax […] is applied to the extent of half".
However, we need to clarify because it is not a discount applicable to everyone but only to pensioners resident in a state that has agreements in place with our country.
Which ones are they? EU, EEA countries (Norway, Iceland and Liechtenstein), Switzerland (EU pension) and the United Kingdom; Non-European countries that have signed bilateral social security agreements with Italy, namely: Argentina, Australia, Brazil, Canada and Quebec, Israel, the Channel Islands and the Isle of Man, the Principality of Monaco, the Republic of Cape Verde, the Republic of San Marino , Holy See, Tunisia, Turkey, Uruguay, USA, Venezuela, Bosnia and Herzegovina, Kosovo, Macedonia, Montenegro, Serbia and the autonomous region of Vojvodina.
Furthermore, the discount applies not only to Italian citizens residing abroad and registered with AIRE, but in general to all non-residents with an international pension.
For them not only a discount on the IMU but also on the Tari, the waste tax.
In fact, the Law provided for a reduction of two thirds compared to the ordinary amount for the payment of the tax.
Both for the 50% IMU discount and for the TARI reduction, it will be necessary that the property owned by way of ownership or usufruct is not rented or on loan for use.
Municipalities that will receive less revenue from these reductions will be repaid by a specific fund with an annual allocation of 12 million euros.
The distribution of the fund is carried out by decree of the Minister of the Interior.
Compared to 2019, when the exemption was total for pensioners residing abroad, the new law certainly has greater limits both in application and in terms of discount, being only 50%.

Author: Hermes A.I.

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