Although the Municipality has problems finding information on housing a agreed fee, is not in a position to oblige the taxpayer to produce documentation not required by law. In particular, the Provincial Tax Commission of Reggio Emilia, with the ruling number 248 of 23 November 2021, established that the user to benefit from the Imu reduction on properties with an agreed rent, he is not obliged to present a self-certification to the local authority. There can therefore be no injunction by the Municipality. The Tax Commission acknowledged the appeal of a taxpayer, who had received a tax from the local authority.
In reality, the Municipality had had great difficulty in finding the information necessary to define the procedure fromRevenue Agency, but for the Commission this cannot justify forcing it on the taxpayer. In practice, the ruling reaffirms that the user, in the specific case of properties with an agreed rent, has the right to benefit from the reduction of the Imu and is not obliged to produce self-certification. In these cases the tax due is 75% of the total amount, with a reduction of 25%. The principle established by the Tax Commission, in any case, as reported by the newspaper Italy Today, is also contemplated in article 6 of the Statute of taxpayers’ rights, law number 212 of 2000. The law does not allow the tax authorities to demand documentation or information from the user that they should already have.
As a policy, it is quite difficult, with some exceptions, that the taxpayer who benefits from benefits is required to produce statements on the merits, usually this happens automatically. This happens, for example, in the case of the Imu exemption for the first house. It is the Municipality, through the registry office, that traces the taxpayer’s residence. Just as the Imu complaint is not required, since the information is acquired from the cadastral database, that is the archive of documents that list and describe the real estate registered at the Cadastre offices, today under the competence of the Revenue Agency.