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The Italian home’s tax (Imu)

The Italian home’s tax (Imu)

Italians know well what is the IMU. So I am writing this article for my foreign clients who bought a house in Italy, but they still do not know exactly how to quantify and pay taxes.

Let’s start with the definition:

Tax Municipal own (IMU) is payable on all property held for property or other real rights (usufruct, perpetual lease, etc.). It includes the main house and its outbuildings“.

I will not dwell too much on the IMU calculations, because they are complex and often vary widely. Suffice to say that the basis of assessment is made from the value determined by multiplying the cadastral income, raised by 5% for any of the following factors:

  • 160 for the buildings included in the cadastral group A (excluding those A/10) and in C/2 categories, C/6 and C/7.
  • 140 for the buildings included in the cadastral group B and category C/3, C/4 and C/5.

…and then different rates for the other groups.

You consider that these rates are valid for the year 2016 and might change in future.

The standard rate IMU is 0.76%, but municipalities may change it up or down up to 0.3 percentage points, as well as up to 0.4% can reduce the rate for properties leased.

It is made in two installments due June 16th and December 16th or in a single payment by June 16th.

Unfortunately, the municipality does not send a payment request.

The assumption is that the taxpayer knows when and where to pay these taxes.

Especially for my foreign clients this is not so simple, and some omit the payment due to ignorance, not for wanting to avoid payment.

I talked to a professional accountant who explained me that the controls have every four years. So the failure to pay is not always discovered right away. But when it comes the late payment request, it will be united also the accrued interest.

My advice is to rely on a professional, a professional accountant (in Italian is called “commercialista”), to follow your story and that every year he is concerned with making the necessary calculations and remind to yourself deadlines.

As always I ask you to forgive me if my English level is not professional and if I can not exactly explain everything.

To help you better I tried some sull’Imu information translated professionally. I found so some information on the website of the law firm DeTullio, a firm of lawyers that also deal with international management and thus with an excellent translation.

I leave the link to view their website New municipal taxes concerning Italian properties

If I can help in any way please do not hesitate to contact me.

Alice  –


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