The subject of property taxation for family arrangements can seem technical, but it has tangible benefits. In Italy the national rules allow a significant concession: a 50% reduction of the taxable base for an apartment granted free of charge to a child under a comodato. This guide explains how that reduction works
in practice, which conditions must be met, and why it is essential to consult the local municipal delibera that sets the applicable IMU rate. Originally published 13/03/2026 03:42, the following overview keeps the legal references and procedural steps you need to verify eligibility and avoid surprises.
Before claiming any benefit it is important to assemble a few items: a correct copy of the contract, proof of registration with the Agenzia delle Entrate, and evidence
of residence. The key actors are the comodante (the owner who lends the property) and the comodatario (the child who receives it). Local authorities will check both the paperwork and the factual situation—such as where each party actually lives—so keep utility bills and an up-to-date anagrafe registration. Equally important is verifying the property’s cadastral classification and any municipal provisions that modify the final tax due.
How the IMU reduction is calculated
The mechanism is straightforward but technical: the law provides a reduction of the taxable base by 50% (see art. 1, comma 747, Law 160/2019). Calculation begins with the cadastral income, increased by 5% per art. 3, Law 662/1996, and then multiplied by the category-specific coefficient (for ordinary residential units in group A, the usual coefficient is 160). Once that base is computed, it is halved and the resulting figure is the amount to which the municipal IMU rate is applied. The rule also admits one qualifying pertinenza per category (C/2, C/6, C/7) provided it is assigned together with the dwelling.
Which properties and categories qualify
Not every dwelling is eligible for the 50% reduction. Properties catalogued as luxury or prestige units—specifically categories A/1, A/8 and A/9—are excluded from the benefit. Any cadastral reclassification into these categories will cause immediate loss of the reduction from the date of the change. It is therefore crucial to confirm the current cadastral class before relying on the saving. If a variation is recorded, the new rendita catastale may apply from the date indicated in the relevant DOCFA or agency communication, with consequences for the IMU computation.
Who must meet the conditions and what formalities matter
The owner granting the loan (the comodante) must meet strict ownership and residence criteria: typically the owner can hold only one residential property in Italy to benefit from the reduction, with a single exception where the owner’s own primary residence is located in the same municipality as the loaned dwelling. Even a minimal share of another residential unit in a different municipality disqualifies the owner for that share. The child (the comodatario) must have the dwelling as habitual residence and formally register their address; sporadic use or temporary stays do not satisfy the requirement. The benefit is reserved to direct first-degree relatives (parent-child).
Registration, declaration and municipal role
The contract should be registered with the Agenzia delle Entrate to give certainty to its start date and the gratuitous nature of the use. While a verbal agreement can exist, registration makes the arrangement enforceable against the municipality and supports the taxpayer in case of checks. A formal IMU declaration must be submitted when the reduction is not immediately traceable from other records; generally this declaration is due by 30 June of the year following the start of the benefit. Municipal councils cannot remove the statutory 50% reduction from the taxable base, but they do set the actual IMU rates by annual delibera, which will determine the final tax payable.
Risks, controls and practical tips
Municipal tax offices cross-check the anagrafe, land registry and agency records to verify eligibility. Common triggers for loss of the reduction include the child’s change of residence, the owner’s purchase or acquisition of any other dwelling, leasing the property to third parties, or a cadastral upgrade to a luxury category. If irregularities emerge, the municipality may issue an assessment, recover unpaid tax retroactively and apply interest and penalties. Keep contracts, registration receipts and utility bills for at least five years and consult the local delibera to confirm the applicable IMU rate. When in doubt, seek specialist advice to prevent unintended decays of the benefit.