As many as 357 regionally owned properties on the island of Asinara are exempt from property tax (IMU) because they are designated "open-air museums." These cultural sites, particularly those dedicated to prison history, have become part of the cultural heritage of all citizens of the Republic. This was decided by the Sassari Tax Court in a first-instance ruling against the Municipality of Porto Torres.
The tax judge partially upheld the appeal filed by RAS, based on the recognition as "open-air museums" of the majority of the properties affected by the assessment notices issued for the 2015, 2017, and 2018 tax years, a tax deemed undue. These 173 buildings and 184 plots of land managed by the Regional Coastal Conservation Agency are real estate assets that, in light of the latest case law, are exempt from the single municipal tax, as they are designated cultural areas owned by non-commercial entities.
The taxes had been paid by the Sardinia Region at the time, and between 2021 and 2023, RAS itself challenged the three assessment notices issued by the Municipality , which will now have to forgo significant resources. The City Council unanimously approved the recognition of the three off-budget debts, resulting in an IMU reimbursement of approximately one hundred thousand euros. Regarding the assessment notice for the 2015 tax year, an off-budget debt of 60 thousand euros was recognized. For the other two tax years, for which 2017 and 2018 off-budget debts were recognized, amounting to approximately 19 thousand euros and approximately 23 thousand euros, including interest, respectively.
"Our hope," said Budget Councillor Alessandro Carta, "is that, consistent with the nature of the exemption, the competent authorities will effectively valorize that real estate complex for productive, institutional, and cultural purposes."
Overall, there are 507 properties owned by the Region on the Park Island: 253 buildings, 173 of which are exempt from IMU for cultural purposes, and 254 plots of land, 184 of which are exempt from the tax.
