Prime osservazioni sull’esenzione IMU per gli immobili oggetto di occupazione abusiva introdotta dalla Legge di Bilancio 2023

The paper analyses art. 1, par. 81 of the s.c. “Budget Law 2023” with which the italian legislator, intervening on art. 1, par. 759 of Law n. 160 of 27 December 2019, inserted a new letter g-bis) among the explicit hypotheses of exemption from the municipal tax (s.c. IMU), by virtue of which properties subject to squatting are considered exempt for IMU purposes. The new legislation (the retroactive effect of which would seem to be ruled out) and which is part of a case law context mostly adverse to the exemption of the owner of the right of ownership or of another right in rem of enjoyment from the payment of the municipal tax also in the event that the real estate is subject to squatting, would seem to confirm the “a-technical” nature of the notion of “possession” relevant, in the context of IMU, for the configuration of the tax's presupposition. This is especially because the new hypothesis provided for lett. g-bis) falls within the defined boundaries of tax exemption and not tax exclusion.