IMU tax payable on Italian property can be reduced by 50% where the property is unoccupied having been declared “inagibile” or “inabitabile”. The reduction is applicable only for those months in a given year when those condtions applied. However an owner who wishes to pay the reduced tax must first have ensured that the conditions have already been comunicated to or known by the Comune (see caselaw of the Cassazione Civile judgement no. 26679 of 15.9.2023).
The exemption has to be certified, either by the Comune itself or by the owner by making with a signed declaration “dichiarazione sostitutivo di atto notorio” supported by a certification by a qualified surveyor. Each Comune may also make its own local rules, relating to the proof or certification required or could request additional documentation.
It is not sufficient that the property has no utilities (water, gas, electricity) connected. The exemption relates to the structural condition of the property or its suitability for habitation and requries the property to be in a state of dereliction which cannot be rectified.
