The Imu declaration serves to communicate to the Municipality the changes that occurred during the previous year, which influence the determination of the tax, its reduction or exemption.
Therefore, the obligation to present the declaration arises only in cases in which variations have occurred with respect to what appears in the declarations already presented, as well as in cases in which variations have occurred which are not, however, knowable by the Municipality.
Submission deadlines:
By 30 June of the year following the year in which possession of the properties began or significant changes occurred for the purposes of determining the tax.
Please note that for the year 2024 the deadline for submitting the declaration is set at 1 July, with the legal deadline falling on Sunday.