The abolition of ICI in Italy (Local Housing Rates) for the Main House and the Refund of it for the tax- exempt Real Estates
The Decree dated 27 May 2008 nr. 93 converted with the law nr.126/2008, determined the abolition of ICI (Local Housing Rates) for the house where the taxpayer usually resides, that means the Main House. The presumption of law which is in force determines that the main house must coincide with the registry residence. However, this is a relative presumption, actually, the taxpayer can demonstrate to reside in fact in another house and therefore he can ask the exemption for this one. The one who had paid the ICI tax last May/June 2008 and was exempt from it, can ask for the refund within 5 years.

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