With coming into force 6-3-2019, the following amendments are introduced:
- An exemption is introduced in the LITP and AJDThe new law introduces an exemption in the LITP and AJD, in the form of transfer of property for valuable consideration, for leases of housing that involve a habitable building whose primary purpose is to satisfy the tenant's permanent need for housing (LITP art.45.I.B.26).
- And in the LHLspecifically in the IBI, the following measures are established:
- the obligation to pass on the IBI to the lessee is exempted when the lessor is a public body public bodyin cases of rental of residential property with rent limited by a legal regulation;
- the regulation of the surcharge of up to 50% of the net tax payable is modified, foreseen for unoccupied residential properties. residential property unoccupied The concept is defined by referring it to regional or state housing sector regulations, with the status of law, and in accordance with the requirements, means of proof and procedure established by the tax ordinance. It is required that prior to this classification, the taxpayer is given a hearing and the local council accredits the indications of unoccupation; and
- a optional rebate of up to 95% for properties intended for rental housing with rent limited by a legal regulation.
Finally, with effect from 1-1-2019, the scope of financially sustainable investments to include the possibility of carrying out housing-related actions by Local Bodies, including the reference to programme "152. Housing".