Clarifications from the Ministry of Economy and Finance (MEF) on the exemption from the “Imposta municipale propria” (IMU) and the tax breaks on the “Tributo per i servizi indivisibili” (TASI) and on the “Tassa dei rifiuti” (TARI) for the Italian retirees registered with the AIRE (Registry of Italians residing abroad) and who own real estate in Italy.

In order to find clarifications regarding the tax breaks on Italian real estate properties owned by Italians who are retired and registered with the AIRE (Registry of Italians residing abroad), please, read the “Risoluzione del Dipartimento delle Finanze n.6/DF” of June 26, 2015. This document clarifies some interpretive doubts regarding the application of the relevant regulations. Please, find also attached the most recent document from the MEF’s Department of Finances, the “Risoluzione del Dipartimento delle Finanze n.10/DF” of November 5, 2015, which explains that the tax breaks apply even in case of ownership of more than one house, even though they can be applied only on one of them. This document is determinant in cases of misinterpretations of the existing regulations by Italian municipalities.