Read news from:
Austria
SHARE
COPY LINK
For members

PROPERTY

What are the rules for installing air conditioning in your Italian home?

Air conditioning doesn’t come as standard in Italian homes, so if you want it this summer, you may need to install it yourself. Here's what you need to know about the process.

Published: 3 July 2023 17:09 CEST
Updated: 15 July 2023 11:39 CEST
Italian houses
Installing an AC unit in your Italian home can be tricky. Photo by Thomas Oldenburger on Unsplash

Though some parts of Italy may not have seen sizzling temperatures yet, the country is expected to experience bouts of extreme heat in July and August, and some of you may reasonably be looking to get your houses ready for the incoming caldo.

An air-conditioning system is generally the most effective way to keep your Italian house cool over the hot months, but, aside from being fairly expensive (the price of a mono-split unit including installation costs ranges from 400 to 1,300 euros on average), AC units are often subject to rules setting out where they can and cannot be installed.

Single-family houses

Things are usually far simpler if you own a single-family house (either detached, semi-detached or terraced) as many of the issues encountered by people living in flats just don’t apply in this case. 

There are no national laws regulating the installation of AC units in single-family houses, but some individual town councils may have rules in place banning the installation of AC systems in some types of property (for instance, houses of artistic or cultural relevance or located in historic city centres).

READ ALSO: Reader question: Are bidets legally required in Italian homes?

As a result of that, it’s advisable that owners of single-family houses always consult with the construction offices (uffici per l’edilizia) of their local town councils (comuni) before starting installation works.

Air conditioner in Italy

Installing an AC system in Italy is generally far easier for owners of single-family houses than it is for flat owners. Photo by Alessandro Zanatta on Unsplash

Flats 

If you’re the owner of a flat, installing an AC system may turn out to be a bit of a headache. 

In fact, not only will you have to ensure that no specific town council ban applies to your building, you will also have to make sure that you abide by your own building regulations over the installation of AC units. 

In some cases, building rules may prevent flat owners from having external AC engines on the building’s facade, but may allow for AC engines placed on the building’s side walls or back wall. 

In other cases, building rules may ask that flat owners paint their external AC engines the same colour as the building. 

All relevant rules over the installation of AC units are generally included in the regolamento condominiale (literally, ‘condominium regulation’), which building administrators are required to store a copy of. 

Flat owners should also be mindful of article 907 of Italy’s Civil Code, which specifies that any type of external construction, including AC engines, should be at least three metres away from the windows or terrace of the floor directly above them to avoid obstructing the view.

Tenants

If you’re renting your home, you’ll have to ask your landlord for permission to install an AC unit. 

If they accept, you’ll be responsible for purchase and installation costs, unless your landlord agrees to pay for them themselves. 

It bears noting that landlords in Italy are under no obligation to accept AC installation requests nor to financially contribute to installation. 

Air conditioner

In Italy, AC units can only be installed by authorised professionals, with home owners flouting the rules facing hefty fines. Photo by Carlos Lindner on Unsplash

Installation: avoid DIY

As of January 2019, the installation of an AC system in any setting (private homes, public offices, hospitality facilities etc.) must be carried out exclusively by authorised professionals holding a FGAS licence and registered with industry regulator CCIAA.

READ ALSO: Nuda proprietà: The Italian property-buying system that can lead to a bargain

Having your AC system installed by non-authorised workers or installing it yourself may result in a fine of up to 100,000 euro. 

Alternatives

If for any reason you’re not able to install an AC system in your home, there are two main alternatives you can consider. 

Free-standing AC units are not as effective as full AC systems but do provide some cooling. They also generally have wheels and can be moved around the house. Prices usually range from 200 to 400 euros. 

The other alternative is an electric fan – either a desk fan or a standing one. These are on sale in almost all electrical retailers and many large supermarkets (although they often sell out in the first days of a heatwave). Prices are generally very affordable in this case.

Member comments

Log in here to leave a comment.
Become a Member to leave a comment.
For members

TAXES

IMU: Who has to pay Italy’s property tax?

The first instalment of Italy’s main property tax IMU is due by Monday, June 17th, this year – but not all homeowners in the country have to pay it.

Published: 14 June 2024 12:24 CEST
IMU: Who has to pay Italy’s property tax?

Italy’s main property tax, IMU (Imposta Municipale Unica, or Unified Municipal Tax) was introduced in 2012 to replace the local ICI levy.

It applies to both private and commercial property, building areas and agricultural land, and its exact amount varies by the type, value and location of the property.

IMU must be paid in two yearly instalments, with the first payment normally due by June 16th (the deadline was moved to June 17th this year as June 16th is a Sunday) and the second one due by December 16th. 

But the tax is a frequent source of confusion for homeowners in Italy as the rules on exactly which types of property it applies to have changed multiple times over the years.

Taxpayers are fully responsible for calculating and paying the amount of IMU they owe, meaning you won’t get a bill from local authorities specifying how much you need to pay for the relevant year.

Who does IMU apply to?

IMU is generally owed by owners of the following types of property:

  • Agricultural land (or terreno agricolo in Italian)
  • Building land (area fabbricabile)
  • Private houses other than the owner’s main residence (or prima casa), meaning second, third, fourth homes etc.
  • Luxury dwellings (case di lusso) falling under Italy’s cadastral categories A1 (stately homes), A8 (villas) or A9 (castles), regardless of whether they are the owner’s main residence or not.

Essentially, besides agricultural and building land owners, IMU is owed by all second-home owners in the country and owners of properties categorised as ‘luxury’ under Italy’s cadastral system.

READ ALSO: The Italian tax calendar for 2024: Which taxes are due when?

The tax doesn’t apply to main residences (prime case) but owners must be Italian residents and be registered as such under Italy’s national registry (Anagrafe) in order to qualify for this.

If you’re a foreign resident owning property in the country, you’ll have to pay IMU on it.

There are a number of IMU exemptions and discounts available to some categories of homeowners. 

These include for instance a 50-percent discount for retirees residing abroad and claiming a ‘totalised pension’ (pensione totalizzata), meaning a hybrid ‘Italian-foreign’ pension merging contributions made in Italy and those made in the foreign nation they reside in (as long as this country has pension totalisation agreements in place with Italy).

How do I calculate IMU?

Much like most other Italian taxes, calculating IMU is by no means an easy process, especially if you have little to no experience with paying it. 

That’s why it’s generally advisable to consult a chartered accountant (commercialista) who can ensure that the correct amount is paid and even arrange the transaction for you.

READ ALSO: What is an Italian commercialista and do you really need one?

That said, as a rough guide, you’ll need to take the cadastral value, or valore catastale, of your property (this is generally reported in the public deed of purchase but you can also request it at your local land registry).

Once you know the cadastral value, you must increase it by 5 percent and then multiply that number by a coefficient, which varies by the type of property you own. For instance, private residential buildings and flats have a coefficient of 160. 

Doing this will give you your property’s taxable base and from there you’ll be charged anything from 0.5 to 1.06 percent of that figure, depending on the rate (aliquota) applied by the municipality (comune) where your property is located.

How do I pay?

IMU can be paid via Italy’s standard tax form F24, which is used when paying most types of taxes in Italy, including Irpef income tax instalments.

The form can generally be found and submitted at most bank branches and post offices in the country. Some Italian banks even offer customers the option to complete and submit an F24 form directly online.

Alternatively, you can ask an Italian accountant to complete and submit the form on your behalf.

What happens if I don’t pay?

The Italian taxman shows little in the way of leniency when it comes to late filing or failure to pay IMU. 

Late filing can be punished with a fine of up to 30 percent of the IMU owed, whereas failure to pay can lead to enforced credit recovery procedures (recupero coattivo del credito) from local authorities. 

The good news here is that Italy has a procedure known as ravvedimento operoso (literally ‘active amendment’) which allows taxpayers to self-report and quickly rectify the delay in their IMU payments in exchange for significantly reduced fines.

For example, under this system, fines for late payment are reduced to 0.1 percent of the sum owed per day if the payment is made within the first 14 days from the relevant deadline.

Please note that The Local is unable to advise on individual cases. Find more information on the Italian tax office’s website or seek independent advice from a qualified tax professional.

For more information on property in Italy, check The Local’s property section.

SHOW COMMENTS