Comprendre la taxe foncière italienne "Contributo di Costruzione" (contribution à la construction)

Clarifier les taxes foncières italiennes

[Note : cet article fait partie d'une série sur l'impôt foncier en Italie. Consultez notre guide principal pour une vue d'ensemble]

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.

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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’ – dont nous avons parlé ici) et les coûts de construction et est versée à la municipalité.

• 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.
• La contribution à la construction liée aux coûts de construction est calculée lors de l'émission et est payable dans les soixante jours suivant l'achèvement de l'immeuble.

Interprétation des taxes d'urbanisation

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.

• Taxes d'urbanisation primaire (“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.
• Taxes d'urbanisation secondaire (“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.

Détermination des coûts de construction des nouveaux bâtiments

Les coûts de construction des nouveaux bâtiments sont déterminés périodiquement par les régions, en se référant aux coûts maximaux autorisés pour les logements subventionnés. La contribution à la construction comprend un pourcentage de ces coûts, variant entre 5% et 20%, déterminé par les régions en fonction de facteurs tels que l'emplacement, la destination et le type de construction. En résumé, si vos coûts de construction s'élèvent à 100 000 euros, vous pouvez vous attendre à ce qu'ils soient majorés de 5 000 à 20 000 euros à titre de taxe (supplémentaire).

Situations dans lesquelles ces taxes peuvent être réduites

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 géométrie 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.

Exemples d'exonérations de cotisations

La contribution à la construction est généralement exonérée pour :

• Interventions dans les zones agricoles.
• Rénovations et agrandissements de bâtiments unifamiliaux.
• Installations de sources d'énergie renouvelables et économies d'énergie.

Pour les constructions ou installations destinées à des activités industrielles, telles que les ateliers, une contribution est également nécessaire. Celle-ci est calculée en fonction de l'incidence des travaux d'urbanisation et du traitement des déchets solides, liquides et gazeux requis.

“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.

Sources d'information

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)