If you own a property, did you know that the Energy Certificate can bring you tax benefits?
We explain, according to Article 44-B of the Statute of Tax Benefits, that municipalities may, through a decision by the Municipal Assembly, set a reduction of up to 25% of the IMI rate – Municipal Property Tax – for urban buildings with energy efficiency.
In this context, energy efficiency is understood in two ways: (1) an energy class of the Energy Certificate equal to or higher than A, or (2) after carrying out construction, reconstruction, alteration, expansion, and maintenance works on buildings, the energy class assigned to the property is improved by at least two classes compared to the previous energy class.
In both cases, the IMI reduction applies for a period of five years, and you should check with your Municipality the necessary procedures and documentation to benefit from this tax advantage.
