The situation for retirees residing abroad but with property in Italy has changed in recent years. Until 2019, they were not owed property taxes on their first home. then Law No. 160/2019 Changed the cards on the table by canceling the exemption. Therefore, no benefits were applied to retirees residing abroad throughout 2020. The situation changed again with Law No. 178/20 Which offered significant discounts on both Imu and Tari.

Therefore, today, pensioners residing abroad for tax purposes, and owners of unoccupied properties in Italy, pay IMU (Importa Municipale Proprio) at 50%. waste tax, Tari, is reduced by two-thirds. But be careful, because not all retirees residing abroad can benefit from the exemption, but only those residing in countries with which Italy has concluded specific tax agreements. Let’s see how it works Imo bonus And how to get it.

Imu bonus, 50% discount for retirees living abroad: how it works

the art. 1, Share. 48 of Law No. Resolution No. 178/20 provided benefits to citizens residing abroad who have a pension in agreement with Italy.

“From 2021 for one real estate unit for residential use, not rented or loaned for use, owned in Italy by ownership or usufruct by nationals not resident in the territory of the State and holders of pensions entitled to the system of the international agreement with Italy, and residents of another insurance country.” Other than Italy, their municipal tax […] It is applied over half.”

However, we need to clarify because it does not apply to everyone but only to retirees residing in a country that has agreements with our country. Which one are they?

• EU and EEA countries (Norway, Iceland and Liechtenstein), Switzerland (EU pensions) and the United Kingdom;
• The non-European countries that have signed bilateral social security agreements with Italy are: 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, the Holy See, Tunisia, Turkey, Uruguay, USA, Venezuela, Bosnia and Herzegovina, Kosovo, Macedonia, Montenegro, Serbia and the autonomous region of Vojvodina.

Moreover, the discount applies not only to Italian citizens residing abroad and registered er, but in general all non-residents with an international pension. For them it is not only a discount on IMU but also on TariWaste tax. In fact, the law stipulates a two-thirds reduction from the normal amount of tax payment.

For the 50% IMU discount and TARI reduction, it will be necessary that the property owned by title, usufruct or on loan is not rented for use.

Municipalities that will receive less revenue from these cuts will be repaid through a specific fund with an annual allocation of €12 million. The funds are distributed by decision of the Minister of Interior.

Compared to 2019, when the exemption was comprehensive for pensioners residing abroad, the new law certainly has greater limits both in terms of application and in terms of deduction, being only 50%.