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How does it work and when is it

IMU is the tax due for the possession of second homes on Italian territory, paid by the landlord or any other owner of a real right to enjoy the property. Let’s see together how it works, when it needs to be paid and how the amount is calculated.

L ‘imu It is the mandatory tax payable each year Second home owners. The payment is usually divided into two tranches, with due dates June 16th And the December 31st.

Let’s see all the details in this short guide.

IMU: how it works and when it’s up

World Habitat Day close-up photo of a stack of coins and an accurate house model

L ‘imuthe appropriate municipal tax, is Mandatory tax on the second dwelling And it is due friends Buildings, lands and construction areas, as well as artificial intelligence rights holders The right of usufruct, housing, roof, use, and long-term rental, and for those with the right to use the matrimonial home designated by the judge in the event of separation or divorce.

All those who belong to cadastral group a (except for class A10, for which another coefficient of calculation is envisaged) where the owner does not usually reside.

Payment is made each year in two tranches, the first with a due date June 16th The second with an expiration date December 16thFull payment possible by June 16th.

IMU: Calculation and Payment


for IMU account It is necessary to find out the tax value of the property, ie cadastral income Indicated in the cadastral survey, the municipal rate and the second house IMU coefficient, which is equal to 160. Valuetax due Calculated as follows:

  • add 5% to cadastral income;
  • multiply the value obtained by the IMU coefficient of the second house, i.e. 160;
  • Multiply the result by the local rate.
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for any concern IMU paymentit must be done through Model F24, and report the amount to be paid in the “IMU and other local taxes” section. Payment can be made:

  • in the bank;
  • at post offices
  • online through remote banking;
  • At collection agents equipped with suitable electronic terminals.