Taxes on the Ownership of a House in Italy: What do I Need to Do for 2019?

| April 5, 2019

Did you mark your calendar? If you own or rent a home in Italy, June 27 deadline nears for the payment of the second instalment of IMU and TASI this year.

The infographic will help you understand if you have to pay IMU and TASI 2019, how and how much.

Once the total amount due for 2019 has been calculated and the first rate has been already paid, you will pay the remaining 50% in the second rate.

And what about TARI (waste tax)? Don’t worry, you receive an invoice from the comune (town hall) through the letterbox stating when the tax is due and how much you have to pay.

Are you still looking for your dream home in the bel paese? Save this guide for later, it will be very helpful!

 

40 thoughts on “Taxes on the Ownership of a House in Italy: What do I Need to Do for 2019?

  1. Rob

    Just to confirm on the tax implications, when they say primary home , do they mean the first property in Italy or are they including your home that you live in in a different country so it becomes a secondary ?
    Thanks

    Reply
    1. Gate-away.com

      Hi Rob,

      If your home in Italy is not your main residence, then that’s your second home. To consider your home in Italy your ‘principal home’ these requirements must be met: it must be registered in the land registry as a unique property in which you and your family normally live and are identified as being resident there.

      All the best,

      the Gate-away.com team

      Reply
    2. Maggie Peplow

      We have owned our home in Sicily for 11 years. When the tax exemption on primary residences came in we were questioned quite closely about this, but since we only have a caravan in UK on a non-residential site we were classed as exempt. If you have a house or similar in your home country they will want to know how much time you spend there and will probably require some sort of proof. But at the end of the day they will almost certainly tax you on your Italian home as a secondary residence.

      Reply
      1. Gate-away.com

        Hi Maggie,

        Try to contact a commercialista then, he could help you sorting out the issue!

        All the best,

        The Gate-away.com team

        Reply
  2. Clive Cullen

    How do you know if you are the 1st or 2nd tax rate? I bought a house last October and was told it would OK to pay in July 2017 when I am going out there.

    Reply
    1. Gate-away.com

      Hi Clive,

      If it is your primary home (where you live at least 180 days a year within 18 months of purchase), you don’t have to pay IMU nor TASI. But in case it is your second home, then you have to pay for the months you owned the house so far. The deadline for the first rate of IMU and TASI is today. If you pay starting from tomorrow a small fine will be applied. The deadline for paying the second rate is December 16.

      All the best,

      the Gate-away.com team

      Reply
  3. Glen Persello

    Hi there,
    We currently have a house in Fossa, L’Aquila that was on the verge of habitation until the earthquake struck in April 2009. So we have never lived in the property at all. Fast track to 2017 and we are still waiting for the house and surrounding properties to be repaired. From memory I was informed due to the earthquake there would be no taxes payable for the foreseeable future. I wonder if this is the case now as I have never received any notification for taxes to be payable. Frustrating experience, I can tell you!
    Do you have any feedback regarding this unique situation I currently find myself in?
    Thanks

    Reply
    1. Gate-away.com

      Hi Glen,

      You don’t receive notification for IMU and TASI. Towns hit by recent earthquakes are exempt from paying these taxes for 2017 and 2018. But to be sure about that you should try and contact the comune where your property is situated and ask about that.

      Reply
      1. Margaret

        Hi Gate-away
        Picking up on this query from Glen in 2017…. We are in the same situation (2019), we bought a house in 2008 which was hit by the earthquake in April 2009… we were informed no taxes or bills had to be paid due to the earthquake… Is that still the case (We will contact the Commune) – The house is still waiting to be repaired and defnately not useable. We bought as NON RESIDENTS and would never consider being RESIDENT.

        Additional question – can you help… What would be the situation in terms of purchase tax and other taxes, bills if we wanted to buy another house in Sicily say – as NON RESIDENTS . The house above is effectively not useable but it the town is undergoing restoration slowly and our ‘aggregato’ we have been told will eventually have restoration… But time marches on.

        What would our situation be in terms of tax if we bought another property as non residents for holidays please?

        Reply
  4. Gemma

    Hello. My husband and i just bought a property in Italy. Do we both have to pay the IMU (e.g. we both complete an F24 form and state that we own 50% of the property each)? Or can i submit one form on behalf of my husband and I (and include his tax code on the form)? Also, given that it is our second home, do we simply declare the property as ‘altre abitazioni’ to calculate how much we owe? Thanks for your help.

    Reply
    1. Gate-away.com

      Dear Gemma,

      If you and your husband are co-owners of a second home in Italy (50%-50%), each of you have to pay Imu. You need to fill out two different F24 forms (one for each of you) and you need to include all your data in the form, including your tax code (codice fiscale).

      Hope this will help.

      The Gate-away.com team

      Reply
      1. Marian

        We are in the same position.
        It is still not clear whether we have to pay the full 100% each – or only 50% each.
        Could you advise please?
        Marian

        Reply
        1. Frank

          Ciao Marian,
          You will have to pay 50% each.
          If you go to your commune they will make out 2 IMU payment forms of 50% for you and your partner which you can take to your bank to pay. We do this every year and never any problem. If you miss the 1st payment date of 27th June (because you are not in Italy!) they will add a small fine of a couple of Euros. We pay both the June and December instalments in one go when we are in Italy for the summer.

          Reply
  5. Anders Sandelin

    We have bought our flat in Sanremo in Ocober 2015. We live in Sweden and will use our Italien flat for holidays. Sofar we have not got any paper regarding taxes like IMU and TASI (only for TARI). Will we get a written request from the authories?
    Anders

    Reply
      1. Anders Sandelin

        Many thanks for your answer. We would be very greatful if you be kind and tell us if we can wait without do something or we have to contact any authories.

        Reply
        1. gate-away.com

          Dear Anders,

          You’d better contact a commercialista (accountant) in order to sort out the issue and be up to date with your payments a soon as you can.

          All the best,

          The Gate-away.com team

          Reply
  6. Shawn

    Good morning
    I live in switzerland. I have only a rental apartment here and do not own the property. If I buy an apartment in Italy and use it for my vacations, Do I have to pay taxes on it? and if yes, I read the sum of both Taxes are Max 6.8 per mill. Is it 0.68% or is it 6.8% Tax

    Thanks

    Reply
  7. Sherrie Harden

    How do you know if your house is a villa? my mother in law has a house in Sardinia, we are trying to work out what taxes she has to pay. She is an Italian citizen born in Italy, the house is her only home but she spends only 2 – 3 months a year there, the rest of the year she spends in UK living with family, can u help?

    many thanks

    Reply
    1. Gate-away.com

      Dear Sherrie,

      If you need to know which cadastral category your property belongs to in order to know if you own a luxury home or not and so what taxes you have to pay, you should be able to find it out in the final deed you signed when you purchased the property or alternatively you may ask for a castral certificate (visura) which is a document issued by the Italian revenue office.

      What is more, she can consider her property in Italy her primary home if she’s has her residency there.

      Reply
  8. Alvina Long

    Where can I find a translation of the Italian form for “TASI 2018- Scadenza Rata: 18/01/2018 Modello di Pagamento” ?
    What does “num immob” mean?

    Reply
    1. Gate-away.com

      Dear Alvina,

      We don’t think you’ll find it in English, it’s only in Italian. Anyway “num immob” means that there you need to specify the number of properties for which you are paying TASI.

      We hope it can help.

      All the best,

      the Gate-away.com team

      Reply
  9. Mario

    My father left me a house in italy. I’m living in the United States , I need to pay IMU ON the house since it’s my first house in italy and go the every 3 or 4 years for 3 weeks at the time

    Reply
  10. Daniel

    My girlfriend and her mum live in an apartment in italy, if i register in the city hall of this city, saying that i live there, my girlfriend and the mum must pay more taxes because now live 3 people in the house?

    I hope you can help me!

    Reply
    1. Gate-away.com

      Hi Daniel,

      If you apply for residency at your girlfriend and her mum’s house, they should pay more TARI and it is linked to the number of people living in a house.

      All the best,

      the Gate-away.com team

      Reply
  11. Davide

    HI,
    I live in the USA and owned and apartment.My mother that lives in Italy recently died ( mid July) and my brother and I became the owners.
    I’m wondering when I will need to pay the IMU …next year?

    Reply
  12. Linda

    I lived in Italy for 3 years and bought a property, but left for the UK 8 years ago and only visited occasionally.
    I am about to sell the Italian property, but there is major issue with MUI and TARI. Can the amount owed be taken from the proceeds of the house sale.??

    In urgent need of help before I lose the buyer.

    Many thanks in anticipation.

    Reply
  13. Dominick

    I am estimating the costs of home ownership in Italy. This would be a small vacation home and won’t be my primary residence. I am considering a class A cottage with a market value of $100K. Is there a rule of thumb or some other way to estimate the rendita catastale?

    Reply
  14. Greg Cefai

    Hi, is it more beneficial to purchase a property in Italy as another EU country citizen or as an Italian Citizen? Cause I am eligible to get my Italian citizenship if I want, just not sure what would be more beneficial.

    Reply
  15. Rick

    Our father left us a house in rural Italy as well, however, it has long since been abandoned
    and uninhabitable for years .. i understand this status deems it exempt from IMU tax ?
    What are the conditions that have to be met before a house can be proven uninhabitable ?
    I understand there is still a one time registration fee process that is required regardless ?

    Reply
  16. Maggie

    Hi, my aunt left me a share of her home n Italy. It was her primary residence, but will not be mine, as the property will be sold. What are out tax implications? I also understand that I will need to obtain a code fiscale, not sure for what purpose. Thanking anyone for some answers.

    Reply
  17. Michael Giarratano

    Ciao,
    My wife and I are planning to move to Trapani, Sicilia. We want to buy a building that has two apartments that we can rent out during season. This will be our main/permanent residence. We will be renting these apartments just 8 months out of the year. Our question is, can we claim the entire building as our home even though we will rent it out part of the year? We want to know if we have to pay IMU and TASI on the sq. meters that we rent out. More clarification on uses would be great. Can you direct us to where we may find this information? Thank you.

    Reply
  18. Sandro Provini

    Ciao Tutti!
    My parents have a house in Italy outside Piacenza which they holiday at during July & August every year. On visiting the town hall (July 2018) in Italy they were told they needed to pay a bill (i think TASI but not sure) at around 3000 pounds sterling as it had not been paid since 2013. They were also told the only way to get out of paying the bill was by having the A.I.R.E meaning my Father needed to be made and Italian citizen and have the identity card. My Mother is an Italian citizen but my Father (although his parents were Italian) was born in the UK. The house is in my Fathers name only. My parents live in the UK.
    I was under the impression that everyone had to pay this tax, so how could having the A.I.R.E make a difference? Any info on this would be great.
    Thanks Sandro

    Reply
  19. Josephine mancuso

    Hi
    I would like to pay my Imu from Australia
    Could you pls send a link to Download the documents.
    Thank you

    Reply
  20. ChrisLo

    Ciao
    I’ve paid IMU and TASI (or their predecessors) on my Italian property since purchasing it in 2008. Last month I registered myself as Italian resident at the Comune and have received my ID Card. Does that meant that I can stop paying those taxes?
    From the Italian state’s point of view of paid far more for my carta sanitaria than I ever paid in IMU+TASI, so they are quids-in, although I concede that this isn’t the point.
    By legally declaring myself resident in my Italian town, does that automatically make my house there my prima casa? Since we never get any correspondence about IMU, not bills, no acknowledgement, it is like throwing money into a black hole, I wonder if there is anything that I should be doing re IMU other than to stop paying.
    I’ve been billed for TARI for the current year and my instinct is that the bills for this need to be paid since they were issued before I took residency. In fact, I am more than a little surprised that your advice is that TASI isn’t payable on prima casa, as I had taken that it was a waste tax payable by everybody.

    Reply
    1. Gate-away.com

      Hi!

      If it is your primary residence (it must be registered in the land registry as a unique property in which you and your family normally live and are identified as being resident) and it is not a luxury home (cadastral categories A1, A8 and A9) you only have to pay TARI, for which they sent you the bill.

      All the best,

      the Gate-away.com team

      Reply

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