Question: What is IMU? When is it due?
Answer: IMU is an Italian Municipal Property Tax.
IMU is due twice a year, by the 16th of June and by the 16th of December, referring respectively to the first semester and the second semester of each year. Owners of Italian properties are required to pay IMU for each month of property ownership.
For example, if you purchased or inherited the property on the 23rd of March, i.e., within the second half of the month, you are responsible for IMU from the 1st of April on and the previous owner is liable for up to the 31st of March.
PAY IMU NOW
Bear in mind that IMU is a personal tax. This means that, for a property that is jointly owned, each owner is responsible to pay the respective tax share separately. Therefore, the local Municipality expects a payment from each owner, even for property jointly owned by a married couple, if both spouses names are on title.
IMU Exemptions
You do not pay IMU for the property you live in as your primary residence, registered as such in your Italian tax return or on your Italian ID (“residenza anagrafica”). Additionally, there is a 50% exemption if your parent or your child lives at the property as their primary residence (Comune residency) for free. For the 50% to apply, make sure you have a rent-free lease agreement (“comodato”) signed with them and filed with the Italian Tax Authority (“Agenzia delle Entrate”). Please be aware that the exemptions only apply from when you acquire residency with the Comune. Any time prior to that time, you will be charged the full rate.
However, if the unit is a “luxury property“, defined as such on tax record (tax category A1, A8, and A9), you are still required to pay IMU even if it is your (or your parent/child’s) primary residence.
Additional reduced IMU rates and exemptions might apply depending on property status, owner’s conditions and rules set out by the local Municipality.
IMU legislation gets amended rather frequently. From semester to semester applicable rates and exemption rules might change.
Tab 2 content.
Book a Consultation
*Full refund for cancellations up to 1 hour prior to meeting time.
Contact us
I would like:
• Legal assistance – I am considering paying for legal advice/assistance
• General information – I am not interested in paid legal services
General information
Please find general information on our website using the search field at the top right corner of any page or by using any of the top dropdown menus to see information by subject.
• To share my resume
Send us your resume
If you are fluent in Italian and have an Italian degree, please check available positions in the Italian version of this page
• An interview – I am a journalist, author or content creator
• To share information about my business or services
• To report a website issue
• To leave a comment or suggestion – I am not interested in paid legal services