Forståelse af den italienske ejendomsskat "Contributo di Costruzione"

Afklaring af italienske ejendomsskatter

[Bemærk: Denne artikel er en del af en serie om ejendomsskat i Italien. Se vores hovedguide for at få et overblik]

Expatax is dedicated to translating tax matters into a more understandable language for expats and retirees. “Contributo di Costruzione” – which we could roughly translate as “construction contribution” – is an (yet another) Italian property tax applicable in certain situations when a new building is built or an existing building changes its use. This tax can result in hefty, unexpected payments and is therefore best thought about well before your building or renovation project starts. These property taxes are best discussed as a whole. You may want to check our thorough guide on property taxes to see everything that building, owning and living in a property will cost you.

Hvis din forespørgsel rækker ud over dette indlæg, er du velkommen til at interagere med TAX AI i bunden af dette indlæg.

The “Contributo di Costruzione” Goes Hand in Hand With The “Oneri di Urbanizzazione”

The Construction Contribution becomes payable when an existing building changes its purpose or when a new building is constructed. This payment is calculated based on the Urbanisation Charges (‘oneri di urbanizzazione’ – som vi dækkede her) og anlægsomkostninger, og den udbetales til kommunen.

• The payment for “oneri di urbanizzazione” is due at the time of the building permit being issued and can be made in instalments at the request of the party involved.
• Byggebidraget, der er knyttet til byggeomkostningerne, beregnes ved udstedelsen og skal betales senest 60 dage efter, at bygningen er færdig.

Fortolkning af urbaniseringsgebyrer

Urbanisation Charges are contributions towards the costs incurred by municipalities for the urbanisation of constructed areas such as roads, schools, and other infrastructures. These charges, updated every five years as per regional regulations, are based on your project’s (estimated) construction costs.

• Gebyrer for primær urbanisering (“oneri di urbanizzazione primaria”) contribute to residential roads, parking spaces, water networks, sewers, electrical and gas distribution networks, public lighting, equipped green zones, and telecommunications networks.
• Gebyrer for sekundær urbanisering (“oneri di urbanizzazione secondaria”) go towards facilities such as nurseries, primary and secondary schools, neighbourhood markets, religious establishments, neighbourhood sporting facilities, green areas, social centres, and cultural and health facilities.

Bestemmelse af byggeomkostninger for nye bygninger

Byggeomkostningerne for nybyggeri fastsættes periodisk af regionerne med udgangspunkt i de maksimalt tilladte omkostninger for støttet boligbyggeri. Byggebidraget omfatter en procentdel af disse omkostninger, der varierer mellem 5% og 20%, styret af regionerne afhængigt af faktorer som beliggenhed, destination og konstruktionstype. Hvis dine byggeomkostninger beløber sig til 100.000 euro, kan du forvente at skulle lægge 5.000 til 20.000 euro oveni som (endnu en) skat.

Situationer, hvor disse skatter kan reduceres

In certain situations such as when building affordable housing, the amount of the Construction Contribution may be reduced to the Urbanisation Fee only. Given that these matters are governed at the town (“comune”) level, you are better off discussing them well ahead of time with town hall. You can either discuss directly or make use of a Geometra or an architect. In every case, in our experience, there is a surprising amount of latitude in actual negotiation with the town authorities – and therefore it is ever more important that you bring up your concerns about how much you’ll end up paying in building contributions before you start building.

Tilfælde af bidragsfritagelser

Anlægsbidraget er generelt fritaget for:

• Interventioner i landbrugszoner.
• Renovering og udvidelse af enfamiliehuse.
• Installationer af vedvarende energikilder og energibesparelser.

For de konstruktioner eller faciliteter, der er rettet mod industrielle aktiviteter, såsom værksteder, er det også nødvendigt med et bidrag. Dette beregnes på baggrund af urbaniseringsarbejdet og den nødvendige behandling af fast, flydende og gasformigt affald.

“Contributo di Costruzione” in Commercial and Tourism Businesses

For buildings or facilities designated for tourism – it is the case if you would like to run a professional hospitality business such as a hotel or a large B&B, depending on whether B&Bs are classed as commercial properties by your region, which rules in these matters autonomously from the central government – or commercial and directional activities, a contribution is required that equals the urbanisation works’ incidence, plus an amount not exceeding 10% of the documented construction costs. Again, this is best discussed with town hall ahead of time, as you can well imagine that adding more than 10% to the costs of what is potentially an already-expensive project can really put a dent in your funds.

Kilder

Contributi di costruzione – explainer from the Region Emilia-Romagna (as these taxes are a local matter, they differ by region and city, but this is a good general overview)