IMU DISCOUNT FOR UK PENSIONERSI am aware that some posters

06/19/2023 - 10:17

IMU DISCOUNT FOR UK PENSIONERS

 

I am aware that some posters on this site have got the IMU discount for UK Pensioners with a holiday home in Italy, that is not rented out at all.

i am also aware that there are posts on line by Italian Solicitors/Accountants that state that the discount is available to any pensioner living outside Italy if their pension scheme is within the AIRE pension arrangements.  [2021 Budget Law  - article 1, para 48]

My Comune [God Bless 'Em] insist that it only applies to Italians living abroad - not anyone else.

it has been sugested, by an Italian friend, that it would help change the Comune's mind if I could give example of Comunes that have given the discount - in particular to UK pensioners

Can anyone help me by posting such info on this post please????

Comment

When filling in the IMU calculation form there is a tick box "Riduz. Immobile pensionato estero in conv. internaz" which explains:

"Dal 2021 per una sola unità immobiliare a uso abitativo, non locata o data in comodato d'uso, posseduta in Italia a titolo di proprietà o usufrutto da soggetti non residenti nel territorio dello Stato, titolari di pensione maturata in regime di convenzione internazionale con l'Italia, (quindi mediante cumulo dei periodi assicurativi maturati in Italia con i quelli maturati in altri Paesi convenzionati) residenti in uno Stato di assicurazione diverso dall'Italia, l'IMU è applicata nella misura della metà. Per l'anno 2022 l'imposta è stata ridotta al 37,5%
Paesi convenzionati: Paesi UE, SEE (Norvegia, Islanda e Liechtenstein), Svizzera (pensione in regime comunitario)e Regno Unito
Paesi extra-UE: Argentina, Australia, Brasile, Canada e Québec, Israele, Isole del Canale e Isola di Man, Messico, Paesi dell'ex-Jugoslavia, Principato di Monaco, Repubblica di Capo Verde, Repubblica di Corea (solo distacco), Repubblica di San Marino, Santa Sede, Tunisia, Turchia, USA (Stati Uniti d'America), Uruguay, Venezuela"

Maurice  - many thanks for that- very useful, (I think/hope).

One thing  -   where is that form online?  My comune sends me the completed F24 form, so I don't fill anything .

Again, many thanks

Problem - looks like I don't qualify, as my pension was only accrued in UK, without any portion being accrued in Italy.

From modicasa's download

The case of a pension accrued exclusively in a foreign country , a hypothesis not provided for by law, does not fall within the favorable regulation .

 

Hi alan h

Looking at the above comments & my very limited understanding of “Italian Legalise” I assume that items 6 & 7 in my posting (separate from this one), are correct!
 

Saluti

Riccardo

Almost so, but I think that the requirement is not for an Italian pension, but for a pension that some of which was accrued in Italy.

in other words, if a UK employee working in the UK for an international firm did a stint for that firm  in their Italian office,  his UK pension would accrue in the UK  from that work because of bilateral agreements. 

Thus he would have a UK Pension, partially accrued in Italy, and could qualify for the IMU  reduction.

.........I think.

Reading the extract from Maurice, the Italian extract can either be read that a pension needs to include some Italian pension contributions or perhaps just be a pensioner living in a qualifying state, which is where the Italy has a reciprocal agreement such as between the UK and Italy which just means that Italian and British national insurance contributions are transferred to be consolidated in a single pension.

My commune did not specify an Italian pension contributions element in the overall consolidated pension on its website as a condition of entitlement. This would be a blocker for me and many others. The text says it has to be a pension 'maturata in regime di convenzione internazionale', which might mean that part of the contributions in the final pension came from a period of working in Italy.  I am still trying to get confirmation on my discount having done a declaration that I am a foreign based pensioner having never worked in Italy with UK only pension contributions.

What is clear is that the law was changed in 2022 to remove the AIRE requirement for entitlement as the EU ruled it discriminatory for non-Italian pension owners abroad. I wonder whether some communi are still using the original pre2022 law.

I've not worked in Italy so we shall see. I'll try and do some further digging but I fear Alan H's download from Modicasa above is correct, meaning no discount unless paid some national insurance in Italy.

At least this is nothing to do with Brexit.

Alan h, did you get anywhere with the IMU discount? You don't have to be Italian listed on AIRE as the law was changed. There is just the pension condition which is unclear and a possible stumbling block.

Also there is a discount for the TARI rubbish tax which I just got approved but my commune will only apply it to 2024 charges.