{"id":3322,"date":"2026-09-23T16:15:04","date_gmt":"2026-09-23T14:15:04","guid":{"rendered":"https:\/\/www.sgtax.it\/imu-exemption-for-properties-granted-on-loan-for-use-between-non-commercial-entities\/"},"modified":"2026-09-23T16:17:57","modified_gmt":"2026-09-23T14:17:57","slug":"imu-exemption-properties-granted-loan-use-between-non-commercial-entities","status":"publish","type":"post","link":"https:\/\/www.sgtax.it\/en\/imu-exemption-properties-granted-loan-use-between-non-commercial-entities\/","title":{"rendered":"IMU exemption for properties granted on loan for use between Non-Commercial Entities"},"content":{"rendered":"<p>The IMU exemption may also apply where a non-commercial entity <strong>grants a property free of charge to another non-profit entity<\/strong> for the purpose of carrying out qualifying activities on a non-commercial basis.<\/p>\n<p>This principle was affirmed by the <strong>Lazio Regional Tax Court of Second Instance in Judgment No. 1724\/2026<\/strong>, concerning a property granted on loan for use by a religious congregation to an association engaged in providing care and social reintegration services to individuals experiencing mental health difficulties.<\/p>\n<p>The Municipality of Rome had denied the exemption provided for by <strong>Article 7(1)(i) of Legislative Decree No. 504\/1992<\/strong>, arguing that the property-owning entity and the borrower did not belong to the same organisational structure and that the mere similarity of their statutory purposes was insufficient.<\/p>\n<p>The Court instead upheld the annulment of the tax assessment notice, applying the <strong>authentic interpretation provision<\/strong> introduced by <strong>Article 1(71) of Law No. 213\/2023<\/strong>.<\/p>\n<p>Where a property is used indirectly, entitlement to the exemption requires all four of the following conditions to be met:<\/p>\n<ul>\n<li>the owner of the property must be a non-commercial entity;<\/li>\n<li>the property must be granted free of charge to another non-commercial entity under a loan-for-use arrangement;<\/li>\n<li>there must be a functional or structural link between the lender and the borrower;<\/li>\n<li>the borrower must use the property exclusively to carry out qualifying activities on a non-commercial basis.<\/li>\n<\/ul>\n<p>In the case under consideration, the Court found that a <strong>genuine functional link<\/strong> existed between the two entities, since the care services provided free of charge by the borrower association pursued purposes falling squarely within the institutional remit of the property-owning congregation.<\/p>\n<p>The lender and the borrower are therefore not required to belong to the same organisational structure. However, the loan-for-use arrangement must be entirely gratuitous, and the activities actually carried out at the property must pursue institutional purposes that are shared or closely connected.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-3311 aligncenter\" src=\"https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-300x137.png\" alt=\"\" width=\"300\" height=\"137\" srcset=\"https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-300x137.png 300w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-1024x466.png 1024w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-768x350.png 768w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-1536x699.png 1536w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo.png 1859w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The IMU exemption may also apply where a non-commercial entity grants a property free of charge to another non-profit entity for the purpose of carrying out qualifying activities on a non-commercial basis. This principle was affirmed by the Lazio Regional Tax Court of Second Instance in Judgment No. 1724\/2026, concerning a property granted on loan [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[15],"tags":[],"class_list":["post-3322","post","type-post","status-publish","format-standard","hentry","category-tax-pills"],"_links":{"self":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/comments?post=3322"}],"version-history":[{"count":1,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3322\/revisions"}],"predecessor-version":[{"id":3323,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3322\/revisions\/3323"}],"wp:attachment":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/media?parent=3322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/categories?post=3322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/tags?post=3322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}