In the light of the overall reform of property taxation that the government was committed to developing by 2013, particular attention should be given to the implementation of the IMU on properties held by Italians living abroad.

In its deliberations, the Italian government considered these houses as second homes, with emphasis on the principle of priority housing and ignoring the specificity and the crucial role that these houses have for Italian citizens who have emigrated abroad.

This is not “just” a matter of social justice; it is necessary to consider the symbolic value the ownership of these houses holds for Italian citizens living abroad (especially for the second and third generations) which are often the only remaining link with the country of origin. Overlooking this importance could lead to significant risks for the Italian economy, the housing market, the construction sector and return tourism.

Discussions in this regard have led to a debate that ended with an expansion in the conditions for IMU exemption on the “Prima Casa” owned by Italians living abroad. Of course, in order to avoid new forms of tax evasion, the house owned by an Italian resident living abroad must meet all the conditions required by law to qualify as a “Prima Casa”, except for the residence requirement.

In summary, to qualify for the aid, you must meet the following two conditions: to have no other real rights on properties located in the same municipality, and to make a use of this aid for the first time. Therefore, taking into account the immigrant status, it is no longer necessary to establish residency where the property is located.