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Res. Revenue Agency February 15, 2008, No 5/DPF

Res. Revenue Agency February 15, 2008, No 5/DPF
municipal property tax (ICI). Application of Art. 8, paragraph 2-bis 2-ter of Legislative Decree Law of 30 December 1992, n. 504 of the housing units owned by Italian citizens residing in the State. Question

With question at issue, we want to know if the state further deduction provided on municipal property tax (ICI), in paragraphs 2-2a and-b, art. 8 D. Legislative Decree of 30 December 1992, n. 504, introduced by art. 1, paragraph 5, of Law December 24, 2007, No 244, should or should not apply to housing units owned by Italian citizens in Italy non residenti nel territorio dello Stato.
Al riguardo è opportuno preliminarmente rammentare che per detti contribuenti il comma 4-ter, dell’art. 1 del D. L. 23 gennaio 1993, n. 16, convertito dalla legge 24 marzo 1993, n. 75, ha espressamente stabilito che “ ai fini dell'applicazione ... dell'articolo 8, comma 2, del decreto legislativo 30 dicembre 1992, n. 504, per i cittadini italiani non residenti nel territorio dello Stato, si considera direttamente adibita ad abitazione principale l'unità immobiliare posseduta a titolo di proprietà o di usufrutto in Italia, a condizione che non risulti locata ”.
La norma in esame ha determinato, quindi, l’ampliamento del novero degli immobili used as a main residence and the subsequent extension, through the reference to Article. 8, paragraph 2, of Legislative Decree no. 504 of 1992, the scope and effectiveness of the tax deductions provided for the primary residence owned by the taxpayers in the state, not to citizens residing in Italy.
should be noted that the rules governing deductions ICI is very innovative as a result of the further deduction at the expense of the state budget covered by the above paragraph of Article 2-bis. 8 of Legislative Decree no. 504 of 1992, which states that " tax payable for the property used as a dwelling unit main taxpayer will deduct an additional amount equal to 1, 33 per thousand of taxable under Article 5 of Legislative Legislative Decree No. 504 of 1992 . The interpretation
logical and systematic in conjunction with the rules mentioned above shows that the further deduction of state is generally applied to properties that are used as main house from the taxpayer, which include also the building unit owned by an Italian citizen resident abroad, provided that is not leased, as is the law itself explicitly to equate to the main house.
Nor can reach a different conclusion on the grounds of lack of integration by the legislature of the budget bill for 2008, art. 1, paragraph 4-ter of Legislative Decree 16 of 1993 with specific reference to paragraphs 2-a, and 2-ter under consideration, since any reference to such provisions would, however, quite unnecessary, since the only necessary and sufficient reference to the concept of a principal residence.
In support of state recognition of the further deduction also to people not resident in Italy also militates the fact that the rules introduced by ICI in the field of Law 244, 2007 First do not alter in any way the notion of a principal residence that remains, therefore, defined by existing rules -ed in secondo luogo non recano alcuna limitazione espressa dell’ambito soggettivo di applicazione dell’ulteriore detrazione in esame.
L’unica limitazione di carattere, però, oggettivo si rinviene nel successivo comma 2-ter dell’art. 8, comma 2, del D.Lgs. n. 504 del 1992, il quale dispone che “ l’ulteriore detrazione di cui al comma 2-bis si applica a tutte le abitazioni ad eccezione di quelle di categoria catastale A1, A8 e A9 ”. La previsione di tale esclusione di carattere oggettivo avvalora ancor più la considerazione di ritenere che l’ambito soggettivo di applicazione della nuova detrazione coincide esattamente con quello della detrazione di base stabilita per l’abitazione principale la cui nozione deve, quindi, ritenersi desumibile sia dall’art. 8, comma 2, del D. Lgs. n. 504 del 1992 e sia dalla norma integrativa dell’art. 1, comma 4-ter del D. L. n. 16 del 1993.