The ownership of an extra property raises a distinct tax question: IMU on a second home. For many older owners the cost of this local levy can be significant, but a specific path exists to reduce that burden by using a regulated lease. The term Over 70 in local regulations simply denotes a taxpayer
aged seventy or more, and several municipalities have adopted targeted measures to ease the fiscal load for people in this bracket. This article explains the mechanics, the interplay between national guidelines and municipal choices, and the steps needed to claim relief while keeping factual deadlines and examples in view.
At the national level and in many town halls, the key to a discounted treatment is the presence of a canone concordato, a regulated
rental agreement that local authorities recognise as socially useful. When an owner aged seventy or more rents under such a contract, the local council may apply a reduced aliquota or other concessions to the IMU calculation. Because each council sets its own rules within the national framework, it is essential to check the municipal regulation and liaise with the Ufficio Tributi to obtain the correct forms and procedural guidance.
How national rules and local choices interact
From 2026 the national framework standardized choices for local authorities while leaving room for municipal discretion. The national base for many second homes is set at 8.6 per mille, but councils can raise that figure up to 10.6 per mille and, in some specified circumstances, to 11.4 per mille. Within this band, a municipality may decide to grant reductions when a second home is rented under a canone concordato or is otherwise used only sporadically. The result is a mixed landscape where owners must verify both the national parameters and the specific local resolutions that implement them.
Municipal example: rules and figures from local deliberation
A concrete case helps to clarify how municipal decisions alter the outcome. The document titled Deliberazione di Consiglio Comunale n. 8 del 26/01/2026 sets out detailed 2026 rates for a sample municipality. Among its measures are an aliquota of 6.0 per mille for primary residences in categories A1, A8 and A9 with a prorated deduction of €200, a 10.6 per mille rate for category D buildings (of which 3 per mille is the municipal share), and 10.3 per mille for units in category A not used as the main home. Importantly, the local rule offers a reduced effective rate of 7.5 per mille for units let with a canone concordato, compared to a 10.0 per mille baseline in other cases.
Who benefits and why renting under canone concordato helps
Opting for a canone concordato brings two main advantages. First, it can directly reduce the IMU due when the municipality provides a lower aliquota for regulated leases; second, it improves the likelihood of steady occupancy, turning a potential tax liability into a recurring income stream. For owners classed as Over 70, these combined effects often translate into meaningful savings and less managerial stress. Beyond tax math, a regulated contract tends to give tenants more predictable rents and landlords a clear framework for tenancy rules and durations.
Exemptions, special cases and structural issues
There are other relevant scenarios where IMU may be reduced or suspended. Councils may allow reductions up to 50% for second homes used only seasonally or offer relief for properties that are inagibile or structurally damaged, subject to a technical inspection or official certification. Exemptions remain in place for the primary residence that is not a luxury unit, while occupancy by third parties under specific legal conditions can also affect liability. In all these situations, evidence such as utility consumption records or a perizia tecnica is usually required to support the claim.
How to apply, deadlines and payment codes
To secure municipal concessions owners must submit an application to their local Ufficio Tributi, proving age and the existence of a duly registered canone concordato. Registration with the Agenzia delle Entrate is often a precondition for some benefits. For 2026 there are firm calendar entries to remember: the first installment or the single-payment option is due on 16 June 2026, while the balance must be paid by 16 December 2026; the IMU declaration for the year should be filed by 30 June 2026. Municipal regulations can set a minimum payment threshold (for example €12.00) and provide specific codice comune and tributo lines; in the example case the code is C816 and relevant tributo entries include 3912, 3913, 3914, 3918, 3925, 3930 and 3939.
Practical checklist before you act
Before calculating any tax, verify the property’s rendita catastale, check local regulation text, request forms from the Ufficio Tributi, and keep the lease registered and updated. Present supporting documents promptly to accelerate the application of reductions. If you miss the June installment, consider the ravvedimento operoso route to correct the filing and limit penalties. Careful preparation of the file—age proof, lease contract, registration receipts and technical reports where needed—greatly increases the chance of obtaining the available benefits and avoids surprises at payment time.