Ici - Municipality of Milan

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The ICI was the Municipal Property Tax, abolished with effect from 1/1/2012 and replaced by the Municipal Property Tax (IMU).

Who has to pay

The owners of buildings, building areas or agricultural land located in the territory of the Municipality of Milan
the holders of the real right of usufruct, use, habitation, emphyteusis, surface on the properties themselves
the lessee in leasing contracts
the concessionaire in the case of concession on state-owned land.

The tax is due for calendar years in proportion to the share and months of possession.
Fifteen days of possession is equivalent, in the calculation, to one month. The payment must be made by rounding down to the nearest euro if the fraction is less than 49 cents (e.g. 144,35 becomes 144,00), rounding up if it is greater than this amount (e.g. 144,50 becomes 145,00) .

Joint ownership
In the case of joint ownership (for example: co-ownership, usufruct, full ownership for a share and usufruct for the remaining share) each joint owner is obliged to pay the tax separately and for the part corresponding to his or her share of ownership.

For the common parts of the building (e.g. the doorman's quarters) the payment can be made by the condominium administrator on behalf of the condominium itself.

Successions
In the event of inheritance, the heir is required to pay the tax:

in the name of the deceased, calculating the amount on the basis of the months and the share of possession up to the date of death
in the name of the heir (or heirs), calculating the tax on the basis of the months and the share of ownership from the date of death until the end of the year (or until the date of sale).

In the event of bankruptcy or liquidation
In the event of bankruptcy or forced administrative liquidation, the ICI is determined for each year of possession falling within the duration of the provision. Within 3 months from the date of transfer of the properties, the bankruptcy trustee or the liquidator must pay the ICI relating to the duration of the procedure. No sanctions are due.

Main house

By main residence we mean the real estate unit in which the taxpayer, who owns it by way of ownership, usufruct or other real right, and his family members habitually live, having their registered residence there unless proven otherwise.

Appurtenant units, located in the same building or building complex as the home, classified in categories C/2, C/6 or C/7 are considered integral parts of the main home provided they belong, even pro rata, to the owner of the home and are used by him (art. 3 ICI regulation).

Since 2008, the main residence has been exempt from ICI, limited to real estate units classified in categories A/2 to A/7.

Deductions
For the property classified in the cadastral categories A/1, A/8 and A/9 used as a main residence, a deduction of €104,00 is foreseen, in relation to the months of possession.

The deduction of €104,00 also applies to real estate units classified in the cadastral categories A/1, A/8 and A/9 not rented and held by way of ownership or usufruct by elderly or disabled people who acquire residence in a nursing home or healthcare following permanent hospitalization, pursuant to art. 3, c. 2, of the Regulation for the application of the ICI.

If the property is used as the main residence of multiple taxpayers for the entire year, the deduction must be divided between them in equal parts and not based on the share of ownership.

Since 2008, the taxable person who, following a provision of legal separation, annulment, dissolution or termination of the civil effects of the marriage, is not the assignee of the marital home classified in the cadastral categories A/1, A/8, A/9, determines the tax due by applying the rate approved by the Municipality for the main residence and the deductions calculated in proportion to the share owned. This provision applies on the condition that the taxable person does not hold ownership rights or other real rights on a property intended for residential purposes located in the same municipality where the marital home is located. The same calculation method must be used by the assignee spouses. For Italian citizens not resident in the territory of the State, the real estate unit owned by way of ownership or usufruct in Italy is considered as the main residence, with consequent recognition of the right to deduction (art. 1, paragraph 4 ter, Law 75/1993).

The amount of the deduction, if it does not fully cover the tax due for the main residence, must be calculated, for the remaining part, on the tax due for the appurtenances.