©
We are witnessing requests from local authorities for IMU on the appurtenances of the main residence in cases where they are not linked to the main building, that is, in cases where, since they are considered too "distant" by the Municipality, they are taxed because they are considered "objectively autonomous".
The law is silent regarding how far an appurtenance can be from the main residence. Some municipal regulations, on the other hand, provide for "maximum" limits, such as the requirement that the appurtenance be located on the same parcel as the building it serves. The Regulation of the Municipality of Lucca, which you can find attached below, says nothing regarding the issue of distance. Therefore, in order to assess whether or not the appurtenance is subject to the tax, it will be necessary to evaluate, case by case, the existence of the so-called appurtenance relationship, which exists when the appurtenance is in fact and permanently at the service of the main residence.
©