IMU

Imu means Municipal Tax.

The IMU came into force in 2012 and was the subject of subsequent legislative interventions:

  • abolition for the main residence - with some exceptions - starting from 2014;
  • abolition of the IUC in the Imu and Tasi components in force until 2019;
  • new Imu regulation from 1 January 2020.

Please note that:

  • the Imu does not apply to real estate units owned by elderly or disabled people who acquire residence in hospitalization or healthcare institutions following permanent hospitalization, provided that the same is not rented. In the case of multiple real estate units, this concession can be applied to a single real estate unit;
  • the IMU tax base is reduced by 50 percent for real estate units, with the exception of those classified in the cadastral categories A1, A8 and A9, provided that: 
    • are granted on loan by the taxable person to relatives in a direct line within the first degree who use them as their main residence;
    • the loan agreement is registered;
    • the bailor owns only one home in Italy and is registered as well as habitually living in the same municipality in which the property granted on loan is located. The bailor can also own another property in the same municipality used as his main residence, with the exception of residential units classified in the cadastral categories A1, A8 and A9.

  • deposit by June 16th
  • balance by December 16th

However, it is possible to pay in a single payment by June 16th.

For the year 2024, the advance payment deadline is set for June 17, with the legal payment deadline falling on Sunday.

The rates already in force in the previous year are confirmed for the year 2024.

In the current formulation, the Imu is due for:

  • properties other than the main or similar residence, with the exception of:
    - main residence registered in the land register in category A/1-A/8-A/9;
    - appurtenances of the home indicated in the previous point (one for category C/2, C/6 and C/7, even if registered in the land register together with the unit for residential use)
  • building areas
  • agricultural land.

 

The following are required to pay the tax:

  • the owner or holder of other minor real rights (e.g. the usufructuary, the holder of surface rights, the holder of the right of use and habitation). 
  • the parent with custody of the children, holder of the right of residence as assignee of the family home, following a separation/divorce provision
  • the financial lessee, starting from the date of signing of the leasing contract and for the entire duration of the contract
  • the concessionaire of state-owned areas
  • the condominium administrator (on behalf of all condominiums) for common condominium property, such as concierge and common parts of the building.

The tax is due for calendar years in proportion to the quota and the months of the year in which the possession continued. To this end:

  • the month during which the possession lasted for more than half of the days of which the month itself is composed is counted in full;
  • The day of transfer of possession is calculated by the buyer and the tax for the month of transfer remains entirely at his expense if the days of possession are the same as those of the transferor. Each calendar year corresponds to an independent tax obligation.
     

Starting from 1 January 2024, in the case of exemption from the application of IMU for properties that are neither usable nor available, as they are occupied illegally, for whom a complaint has been submitted to the judicial authority in relation to the crimes of trespass or invasion of land or buildings or for whose abusive occupation a complaint has been submitted or criminal judicial action initiated, the declaration obligation must be fulfilled by the taxable person exclusively electronically: iIn these cases the declaration must be sent both to demonstrate possession of the requirements that give the right to exemption and in the case of termination of the same right.

Starting from 1 January 2023 are exempt from the application of IMU properties that are neither usable nor available, as they are occupied illegally, for whom a complaint has been presented to the judicial authority in relation to the crimes of trespass or invasion of land or buildings or for whose illegal occupation a complaint has been presented or criminal legal action initiated. 

From 2023, the IMU reduction relating to a single real estate unit for residential use, not rented or not given on loan for use, owned in Italy by way of ownership or usufruct by subjects not resident in the territory of the State who are holders of a pension accrued in international agreement regime with Italy, residents in an insurance country other than Italy, returns to 50%. 

For any further information on this point, consult the "Resolution-n.-5-DF-of-2021-IMU-and-TARI-Residents-abroad-signed"

From 1 January 2022 they are exempt from IMU the buildings constructed and intended for sale by the construction company (goods) as long as this destination remains and they are not rented in any case.

Limited to the year 2022 it is reduced to 37,5% the IMU relating to a single real estate unit for residential use, not rented or not given on loan for use, owned in Italy by way of ownership or usufruct by subjects not resident in the territory of the State who are holders of a pension accrued under the international agreement with Italy, resident in an insurance country other than Italy. This means that while in 2021 for these subjects the tax reduction was equal to 50%, in 2022 it rises to 62,5%.

For any further information on this point, consult the "Resolution-n.-5-DF-of-2021-IMU-and-TARI-Residents-abroad-signed"

Following the Covid-19 health emergency, starting from Legislative Decree 34/2020 (so-called "Relaunch" Legislative Decree), various regulatory provisions have followed one another regarding the exemption from paying IMU.

Among the main measures adopted are:

  • the abolition of the first IMU installment, for the year 2020, in favor of property owners: 
    • used as bathing establishments and spas;
    • falling within the cadastral category D/2 (profit-making hotels and pensions);
    • falling within the cadastral category D in use by companies engaged in the setting up of exhibition structures as part of events or exhibitions; 
  • the exemption from the payment of the second installment of the IMU, for the year 2020, in addition to the properties indicated in the previous points, also to the properties falling into the following categories: 
    • properties falling within the cadastral category D/3 intended for cinema shows, theaters and concert and show halls, provided that the relevant owners are also managers of the activities carried out there; 
    • properties intended for discos, dance halls, etc.
    • properties and related appurtenances in which the business activities affected by the suspension ordered by the Prime Ministerial Decree of 24 October 2020 are carried out, e.g.: sectors of hotel accommodation, catering and administration of food and drinks, tourism, sport and entertainment, etc.
    • reduction to half of the 2021 IMU due on the single real estate unit, provided that it is not rented or given on loan for use, owned in Italy by non-residents who are holders of a pension accrued under an international agreement with the Italian State.
  • the exemption from the first installment of the IMU 2021 for the following properties:
    • bathing establishments and spas; 
    • hotels, guesthouses and related appurtenances, etc. provided that the relevant taxable persons are also managers of the activities carried out; 
    • properties in use by companies engaged in setting up exhibition structures as part of trade fairs or events;
    • discos, dance halls etc.
    • the exemption for the year 2021 from the payment of IMU to natural persons who own a property, rented out for residential use, who have obtained in their favor the issuance of an eviction validation for non-payment by 28 February 2020, whose execution is suspended until June 30, 2021. 

For any further information on this point, consult the "Imu exemptions for the years 2020-2021 Covid 19 health emergency

For the years 2016 to 2019, consult the attachment "IMU 2016_2019.pdf"

Use the services

Law no. 197/2022 – Budget Law for 2023

Constitutional Court Sentence n. 209/2022

Law no. 234/2021, art. 1 - Budget Law for 2022

Legislative Decree no. 73/2021, converted into Law no. 106/2021

Legislative Decree no. 41/2021, "Support"

Law no. 178/2020 - Budget Law for 2021

Law no. 126/2020, art. 78

Legislative Decree no. 157 of 30 November 2020, art. 8

Legislative Decree no. 137 of 28 October 2020, art. 9

Legislative Decree no. 104 of 14 August 2020, art. 78, converted into Law no. 126 of 13 October 2020

Legislative Decree no. 34 of 19 May 2020, converted into Law no. 77, art. 177

Law no. 160/2019 and subsequent amendments

Municipal Council Resolution no. 270 of 19 February 2016

Law no. 208 of 28 December 2015, art. 1, paragraphs 10 and following

City Council Resolution no. 17 of 23 June 2014 and attached Regulations

MEF Circular no. 1/2013 - IMU declaration deadline

Law no. 147 of 27 December 2013 - art. 1, paragraphs 639 and following

Legislative Decree no. 133 of 30 November 2013, converted by Law no. 5 of 29 January 2014

Legislative Decree no. 102 of 31 August 2013, converted by Law no. 124 of 28 October 2013

Legislative Decree no. 35 of 6 April 2013, converted by Law no. 64 of 6 June 2013

Ministerial decree of 30/10/2012, prot. 23899, published in the Official Journal no. 258 of 5 November 2012

Legislative Decree no. 201, 6 December 2011, art. 13, converted by Law no. 214 of 22 December 2011

City Council Resolution no. 42 of 11 October 2010

Updated: 23/05/2024