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Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure IT-2020-44/1340 – measures in Italy

Cancellation of the second installment of the Single Municipal Tax (IMU)

Cancellazione della seconda rata IMU (Imposta Municipale Unica)

Country Italy , applies nationwide
Time period Open ended, started on 28 October 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Lisa Dorigatti (University of Milan) and Eurofound
Measure added 28 October 2020 (updated 05 November 2020)

Background information

Among the measures introduced by Law Decree No. 137 of 28 October 2020 (the so called Decreto Ristori) to support those businesses that have to reduce or suspend their activities as part of the measures provided for by the Decree of the President of the Cabinet 24 October 2020 in the attempt to stem the second wave of COVID-19 infections, there is the cancellation of the second installment of the Single Municipal Tax (Imposta Municipale Unica, IMU) on buildings (art. 9).

Content of measure

Beneficiaries of the cancellation of the second installment of the Single Municipal Tax (IMU) due by 16 December 2020 are those businesses that have to reduce or suspend their activities as part of the measures provided for by the Decree of the President of the Cabinet 24 October 2020, provided that the relative owners are also managers of the activities exercised therein. In order to compensate municipalities for the loss of taxes, the Fund set up by Law Decree No. 34 of 19 May 2020 is increased by €96.4 million for the year 2020. The total amount of resources estimated for this measure is €121.3 million for the year 2020.

Use of measure

No information available.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A

Involvement

The social partners were not involved in the design and implementation of this measure.

Views and reactions

No reactions were expressed by now.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      I - Accommodation And Food Service Activities I55 Accommodation
      I56 Food and beverage service activities
      R - Arts, Entertainment And Recreation R90 Creative, arts and entertainment activities
      R93 Sports activities and amusement and recreation activities

This case is not occupation-specific.

Sources

Citation

Eurofound (2020), Cancellation of the second installment of the Single Municipal Tax (IMU), measure IT-2020-44/1340 (measures in Italy), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/IT-2020-44_1340.html

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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.