Sulla deducibilità, ai fini Ires, dell’Imu sugli immobili strumentali

The note proposes a comment on the ruling of the Constitutional Court on the provision concerning the (in) deductibility, from business income, of the municipal tax paid on capital property. After an overview of the precedents on the deduction of property taxes from income taxes, the note focuses on the reasons that led the Court to declare the provision unlawful for violation of the principles of consistency and reasonableness. Since unger italian business income is taxable as a net income, the deductibility of the Imu constitutes a structural consequence, functional to the consistent and systematic taxation. The note then critically focuses on the choice of the Court not to extend the effects of the decision to the years subsequent to the one to which the contested provision was applied, since the legislator, gradually increasing the deductibility of the tax with subsequent regulatory interventions, would have grasped the need to realign its fiscal relevance by ensuring the taxation of net business income.