How To Pay ICI (Property Tax)

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Every year, property taxes are due in Italy. This is a rather new tax (introduced in 1993) but this does not make it any less important. The tax is called ICI or Imposta Communale sugli Immobili and if you own property in Italy you must pay. This can be a very confusing calculation, made more so by the lack of information available. During my years I always calculated this myself but recently an online program was released at Dossier.net that has made the process much easier. So let's get down to the How To . . .:

Your first step is you will need to have your original purchase agreement for your property. On this you need to find the rendita amount on your contract. This should be a number that is proceeded by either lire or euro. On mine, this is on the third page or the actual contract (the part that starts with COMPRAVENDITA REPUBBLICA ITALIANA). If the amount is in lire you will need to convert this to euro (there is a calculator on the ICI calculator). Once you have your contract, go to http://www.dossier.net/guida/calabi.htm and you will see a place to convert lire to euro and below that you will see this (example 1):

Okay, let's start with what you need to insert. First you need to put in your comune. Once you type this in, click aliquote. If your comune has updated their information you will get a page that looks like this (example 2) :

Next step, put in the rendita amount (in euro) that you got from your contract (and converted if needed).Make sure you use a decimal not a comma otherwise you will get an error. Aliquota ICI is the amount listed above. If this is your primary residence (prima casa or your only house in Italy, use the Aliquota Abitazione Principale, if instead it is a second property in Italy then use the Aliquota Ordinaria).

Mesi possesso primo semetre would be 6 if you have owned the property since January. If though you purchased your property on April 30, you would write 2.

Percentuale di possesso is how much of the property you personally own. Remember if you are a couple and the house is 50-50 in each of your names, you each must complete this whole process separately. So as I own 50% (my husband has the other 50 I would write 50.

Detrazione Totale is the amount that is listed above as Detrazione per Abitazione Principale IF this is your prime residence in Italy. If this is a second property in Italy then there is no detraction.

Totali coabitanti is how many people have possession of the property.

Now you would need to click Calcola Prima Rata and you will get a page like this (example 3):

When you fill out the bolletino postale you will need to follow these instructions for that.

As you know, the bolletino is two parts, one that ends up being your receipt and one that goes to the postal account. You do not tear the two parts apart though, the machine at the post office will stamp and perforate it for you and give you your receipt . You can get a blank one from the post office in your comune which should have the comune's postal account number and their information already printed on it. (example 4 follows)

1. Number amount that you will be paying (using example 3 above, the amount would be 41.54)
2. Amount written out in letters
3. Last name first name of the person paying
4. Comune where your have residence
5. Street and street number
6. Comune where the property is
7. Codice fiscale
8. Land value due if you have this
9. Number of properties (1 house = 1 property)
10. Building value due if you have this (for businesses)
11. Year that you are paying (05 for this year)
12. Abitazione Principali is the amount of the detraction and importo from above
    (example 25.82 + 41.54 = 67.36)
13. Versamento in acconto is if you are paying in two payments, one in June the other in December. If you are paying just for the first 6 months then you would put an X in this box. If you are paying for the full year or are paying the second half of the year you will need to put an X in the box in area 15.
14. Altri fabbricati are other buildings
15. See number 13
16. Detraction from example 3 (example 25.82)

Now section 2 (example 5):

I didn't number it here but you need to enter the amount in numbers and letters as on the first part.

1. Last name first name, comune where your have residence, street and street number
2. Comune where the property is
3. I have to ask about this but do not remember filling this out.
4. Codice fiscale
5. Year that you are paying (05 for this year)
6. Acconto (see #13 from above)
7. See # 13 from above
8. Land value due if you have this
9. Building value due if you have this (for businesses)
10. Detraction from #16 above
11. Amount from #12 from above
12. Number of properties
13. Other properties

If you would rather pay for the full year, you can click Unica Rata on the top of the Dossier.net page. You will get a screen like this (example 6).

All the same except you put in 12 months instead of 6. You will get a calculated page like example 3 except it will say Versamento Unica Rata data di scadenza 30 giugno 2005 instead of Versamento in Acconto.

I hope this helps and if you have any questions, join the discussion on ICI in this thread on our forum.