Question 1

What is IMU (Imposta Municipale Unica) in Italy?

Accepted Answer

IMU is the Italian local municipal real estate property tax levied annually by municipalities (Comuni) on the ownership of real estate assets, building plots, and agricultural land.

Question 2

Is primary residence (prima casa) exempt from IMU?

Accepted Answer

Yes, primary residences (abitazione principale) classified in ordinary residential categories (A/2, A/3, A/4, A/5, A/6, A/7) and their associated appurtenances (C/2, C/6, C/7) are 100% exempt from IMU. Only luxury homes (categories A/1, A/8, A/9) pay IMU with a statutory €200 deduction.

Question 3

How is the taxable cadastral base (Base Imponibile IMU) calculated?

Accepted Answer

The taxable base is calculated by revaluing the Cadastral Income (Rendita Catastale) by 5% (multiplier 1.05) and then multiplying it by the specific statutory category multiplier (160 for residential homes, 80 for offices, 140 for collective buildings, 55 for retail stores).

Question 4

What are the payment deadlines for IMU?

Accepted Answer

IMU is paid in two statutory instalments using tax form Modello F24: the first instalment (Acconto, 50%) is due by June 16, and the balancing second instalment (Saldo, 50%) is due by December 16.

Question 5

What discounts are available for rented or loan-for-use properties?

Accepted Answer

Properties granted under registered loan-for-use (comodato d'uso gratuito) to first-degree direct relatives (parents/children) benefit from a 50% IMU reduction. Properties rented under agreed-rent contracts (canone concordato) receive a 25% statutory tax reduction.

Italy IMU Property Tax Calculator

Cadastral Parameters & Municipal Rates

Statutory IMU Ledger & F24 Payment Schedule