The first house may consist of several units cadastral
23/03/2010
The Supreme Court: ok ICI facilitated multiple land units. The conditions to be met.
The simultaneous use of multiple unit land as "primary residence" is not in itself prevent the application for all land units on the rate provided for in Article easier for ICI. 69, paragraph 3, of L. 342/2000, on condition that the housing complex are using does not transcend the category of cadastral units that compose it.
It is expressed in these terms, the Supreme Court of Cassation, the sentence no 3397 of 12/02/2010, to explain that in order to assess the existence of the requirements in the preceding sentence should not have regard to the number of land units, but the test of 'effective use of the property as a whole as a primary residence of the person, subject of course, attributable to the deduction only once all housing units.
This seems particularly relevant in the face of Article. 1 of Decree 93/2008 (ratified by Law 126/2008), which are excluded from the scope of the ICI all buildings used as a main residence of the taxpayer, except those included in the cadastral categories A1, A8, A9 .
http://www.legislazionetecnica.it/dett_giuris.asp?id_giuris=216
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