Pending the changes promised with the next stability law (for primary residences and for properties used for agriculture), the 2015 IMU balance must be paid by December 16th .
In this article, we’ll simply outline the main IMU application rules, starting with payment deadlines and rules, and then briefly highlighting the properties affected by the two taxes, their taxable bases, and any reductions. Correctly determining the balance requires constant monitoring of asset changes and local tax rates; for integrated management of your property obligations, discover our tax consulting service . To check whether your municipality has published the updated rates within the legal deadlines, you can consult the dedicated portal of the Ministry of Economy and Finance .
Please note that the tax is due for calendar years in proportion to the share of ownership and the months of the year in which such ownership lasted (for this purpose, the month during which ownership lasted for at least fifteen days is counted in full).
IMU payments
The IMU is paid in full to the Municipality, while the Treasury will only be responsible for the tax on buildings in cadastral category D, applying a tax rate of 0.76% (the Municipality may, if necessary, establish an increase in its favor of up to 0.3%).
The basic rate for IMU has been set at 0.76% : municipalities can act on this rate by increasing or decreasing it by up to 0.3 percentage points (therefore the range of the standard rate will be between 0.46 and 1.06%).
While the advance payment was due on the 2014 rates, the final adjustment will be determined on the basis of the 2015 rates, if approved by the deadline of last October 28 (otherwise, the balance will also be calculated on the 2014 rates).
| 2015 IMU advance payment | June 16, 2015 | 2014 rates |
| 2015 IMU balance | December 16, 2015 | 2015 rates (approved by 28.10) |
A single payment is permitted , which had to be made by June 16th: anyone who has already paid the entire 2015 tax by that deadline will not owe anything by the December 16th deadline.
Payment can be made using a specific payment slip, or the F24 form, using the specific tax codes:
| Tax code | Real estate | Payment recipient |
| 3912 | Main residence and appurtenances | Common |
| 3914 | Lands | Common |
| 3916 | Building areas | Common |
| 3918 | Other buildings | Common |
| 3925 | Buildings D | State |
| 3930 | Buildings D (increase) | Common |
Using the F24 form allows the tax due to be offset against other credits claimed by the taxpayer.