By means of a recent ruling, TAR Milan has confirmed the applicability of the reduced IMU, provided for buildings leased under the “agreed rent” regime, in cases where the lease agreement has been entered into on the basis of agreements between associations representing building owners and associations representing tenants (pursuant to Law No. 431 of 9th December 1998) but not recognized by the Municipality.
The applicable regulations on IMU provide for a benefit for buildings leased under the “agreed rent” regime, consisting of a reduction of the rate set by the Municipality (i.e. 75% of the standard rate). This benefit applies to lease agreements entered into on the basis of the agreements, defined on a local basis, between the aforementioned associations.
The issue concerned the relevance of the Municipality’s approval of the aforementioned agreements between associations for the purposes of Law No. 431/1998 and, therefore, for IMU purposes.
TAR, upholding the appeal of the associations Assocasa, Feder.casa Lombardia, Confabitare and Unioncasa, deemed illegitimate the failure of the Municipality of Milan to reduce the IMU rate for those lease agreements under the “agreed rent” regime, signed according to the agreement between the aforementioned associations but not approved by the Municipality of Milan.
According to the ruling mentioned above, the Municipality’s failure to approve the agreements at issue does not prevent the lease agreements entered into under such agreements to be qualified as having “agreed rent” regime pursuant to Law No. 431/1998: therefore, also those buildings which are subject to such lease agreements can benefit from the IMU reduction.
SI – Studio Inzaghi remains available for any further information