Lombardo Larosi

If you own a property that you are not using, you are probably wondering about the costs and taxes to pay on an empty property. Having an empty home does not mean you are exempt from expenses. Even if nobody lives there, there are taxes, condominium fees, utilities, and insurance obligations that continue to weigh on the household budget. Knowing all the costs and taxes to pay on an empty property in advance allows you to avoid problems with the tax authorities and the building management, as well as plan your finances more effectively.

In this article we explain everything you need to know in a simple and clear way, with examples, tips, and a useful deadlines table. If you need practical help, we at Studio Lombardo Larosi can take care of everything for you: from tax management to dealings with the building management. Keep reading — we will explain everything.

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Why do you pay costs even for an empty property?

Many people assume that if they are not using a property they do not have to pay taxes or expenses. Unfortunately, that is not the case. Italian law considers ownership alone as sufficient grounds to apply costs and taxes, even if the property is unoccupied.

The main costs and taxes to pay on an empty property include:

• Condominium fees (ordinary and extraordinary)
• Waste tax (TARI)
• IMU (Municipal Property Tax)
• Fixed utility costs
• Insurance policy
• Mandatory maintenance

These costs also apply to those who own a second home, an inherited property, or a flat they are unable to rent out.

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1. Condominium fees: mandatory for all owners

Condominium fees are among the most common costs and taxes to pay on an empty property. Even if you do not use the flat, you are required to contribute to the upkeep of the common areas, such as:

• Staircases and courtyard
• Lift
• Cleaning of common areas
• Lighting
• Central heating (if present)
• Concierge service (if present)

Under Art. 1123 of the Civil Code, each owner pays according to their ownership share (millesimi), even if they do not live in the property.

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2. Central heating: payable even when switched off

If the building has a central heating system, you will still pay a fixed share, even if you do not use it. Case law (Court of Cassation, order no. 28282/2019) has established that:

• If heat cost allocators are installed, you pay only the fixed share plus your actual consumption
• If they are not installed, costs are divided according to ownership shares

So even with the radiators turned off, the costs and taxes to pay on an empty property include a share of the central heating.

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3. Waste tax (TARI): payable even for an empty property

Many municipalities do not provide exemptions from TARI for unoccupied dwellings. Even if you do not produce any waste, the tax is still due simply by virtue of being the property owner.

Some municipalities allow you to obtain a reduction or partial exemption, but you will need:

• A formal request
• Proof that the property is uninhabited (no utilities, no furniture, etc.)
• Verification by the municipality

In any case, TARI is one of the main costs and taxes to pay on an empty property.

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4. IMU: always due on second homes

IMU is payable on all second homes, regardless of use. The amount depends on:

• The cadastral value of the property
• The rate set by the municipality

There are no exemptions for unoccupied properties, so IMU is one of the costs and taxes to pay on an empty property that must not be overlooked.

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5. Household utilities: watch out for fixed costs

Gas, electricity, and water often have fixed costs even when the property is not in use. If you are not using the property:

• You can temporarily suspend the contracts
• Or request a reduced tariff

These small steps can help reduce the costs and taxes to pay on an empty property, but you need to act promptly and carefully.

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6. Property insurance: recommended even for empty homes

Although not mandatory, it is advisable to have an insurance policy on an empty property. Unforeseen events can always occur: water infiltration, fires, vandalism…

Having insurance is part of the costs and taxes to pay on an empty property, but it represents an important safeguard against damage and liability.

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7. Exemptions and condominium agreements: when you can save

There are cases where you can obtain a discount or exemption on certain condominium fees. However, be aware:

• Unanimous agreement of the condominium assembly is required
• The agreement must be set out in the contractual building regulations

Therefore, without a formal agreement, you are still obliged to bear the costs and taxes to pay on an empty property, even if the property has been vacant for years.

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8. What to do and when: our deadlines table

To help you organise the management of your empty property, here is a table with the main tax and management deadlines:

Date	What to do
January–March	Check IMU amount due in June
By 30 April	Submit any TARI exemption request to the municipality
16 June	Pay 1st IMU instalment
July–September	Review utilities, possible suspension of services
16 December	Pay 2nd IMU instalment
Throughout the year	Monitor condominium resolutions on shared expenses
Annual	Renew property insurance policy

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Need help? We can do it for you.

Managing all the costs and taxes to pay on an empty property can become complicated, especially when you have little time or are not familiar with all the rules.

We at Studio Lombardo Larosi can take care of everything on your behalf, including:

• Verification and calculation of taxes
• Management of dealings with the building management
• Exemption requests
• Advice on insurance and utilities

With us, no deadline is ever missed and every expense is optimised. Contact us with no obligation!

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Italian regulations are complex: trust the professionals

In Italy, the tax and condominium system is far more complex than in many other European countries. The rules vary from one municipality to another, from one building to another. And interpretations often differ.

Only a professional can correctly interpret the regulations and protect you from errors, fines, or disputes. As Studio Lombardo Larosi, we put years of experience at your disposal to help you stay fully compliant and avoid unpleasant surprises.

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