Beskatningsgrundlaget beregnes ud fra ejendommens værdi, som bestemmes ved at tage den indkomst, ejendommen antages at afkaste (»matrikelindkomst«), og anvende kriterierne i artikel 5 i ICI-dekretet (lovdekret nr. 504/92) sammen med kriterierne i lovdekret nr. 201/2011.
The taxable base is calculated on the basis of the real estate’s value, which is determined by taking the cadastral income of the real estate and applying the criteria in Article 5 of the ICI Decree (Legislative Decree No 504/92), together with the criteria laid down by Decree Law No 201/2011.