The Appurtenances

We often hear about the so-called appurtenances of a property, but it is not always clear what is meant by this concept and which rooms fall into this category. Generally speaking, these are elements connected in some way to one's home, but their precise identification is not of little importance as it affects various aspects, for example relating to real estate transfer as well as from a tax point of view.

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The definition of relevance

The definition of "appurtenances" can be found in the civil code which, in art. 817 qualifies them as "things intended in a lasting way for the service or ornament of another thing". This destination can be made by the owner of the main thing or by whoever has a real right over it. Appurtenances are things which, while retaining their nature and physical individuality, are subjected, in a current and lasting way, to the service or simple ornamentation of another thing to make its better use possible or to increase its decorum.

Although it does not have to be a perpetual and permanent destination, the so-called pertinent connection cannot be occasional and temporary. For the qualification of the concept of relevance, the objective requirement represented by the functional relationship with the main asset is not considered sufficient. In fact, it will also be necessary to have a subjective element consisting of the will of the subject who is entitled to permanently allocate the same good to the service or ornament of the main good.

How does the pertinent constraint arise?

For one thing (movable or immovable) to be the property of another (movable or immovable) there must be a precise bond between the two goods, defined as appurtenant. In other words, we can talk about relevance when the following two requirements exist:

• objective element, consisting in the destination of a good (accessory thing) to the service or simply to the embellishment of another good (main thing). The destination must consist in the material attribution, not occasional but lasting over time, of the accessory thing for the benefit of the main thing;
• subjective element, consisting of the correspondence of this destination to the actual will of the person entitled to create the aforementioned constraint of instrumentality and functional complementarity.

Practically, the pertinent bond between the main thing and the accessory thing is created when the owner of both things (not necessarily the owner, but also the one who can dispose of them by boasting another real right, such as usufructuary, emphyteuta, etc.) decides that one of them must be functional to the other.

To be relevant, the good does not necessarily have to be structurally and physically connected to the main thing, as it can even be very distant from it. The link between the main asset and its relevance is of a functional economic nature and can exist even from afar.

What assets can be appurtenances?

In a moment it will tell you what the normals are appliances of a house; In this paragraph I would like to explain to you very briefly which assets can become the property of others. The law, in this regard, sets no limits: both movable and immovable property can be subject to the constraint of appurtenance.

And so, the relevance relationship can exist:

• Between movable property. Think of the frame, which is pertinent to the painting; or to the car radio, which belongs to the vehicle;
• between movable property and immovable property. For example, the letterbox belongs to the building, just as the tools, machinery and working livestock belong to the agricultural land;
• between real estate. The garden is part of the house, as is the garage.

Appurtenances and IMU regulations

From a fiscal point of view, following the introduction of the IMU (Single Municipal Tax) in 2012, the concept of relevance has been affected by a more precise definition, in particular with regard to the exemption introduced since 2014 for non-luxury main residences (land registry categories from A2 to A7). Exemption which, since 2016, has also been introduced for TASI. This exemption must also be considered confirmed following the introduction of the new IMU by Law no. 160/2019. The legislation clarified that the main residence must be understood as the property, registered or capable of being registered in the urban building register as a single real estate unit, in which the owner and his family usually live and are registered. Any appurtenances are subject to the same regime as the main residence, therefore these too must be considered excluded from the application of the IMU, but with the necessary clarifications.

Appurtenances: how does the exemption work?

The law clarified that by appurtenances of the main residence we mean exclusively those classified in the following cadastral categories:

– C/2, which includes warehouses and storage rooms, as well as cellars and attics separate from the house and with independent cadastral income;

– C/6, which includes stables, stables, car garages, uncovered (appurtenant) parking spaces, car or boat garages, (non-appurtenant) garages, multi-storey car parks and level car parks open to the public;

– C/7, which includes sheds (closed or open), covered public washrooms and parking spaces on covered private areas or on pilotage floors.

In particular, the appurtenances are eligible for subsidized treatment to the maximum extent of one appurtenant unit for each of the cadastral categories indicated, even if registered in the land register together with the unit for residential use. Therefore the exempt appurtenances will be a maximum of three, one per cadastral category. If there are multiple appliances registered in the same category, the taxpayer will have the right to choose which one to apply the exemption to.