Italian municipal Irpef surcharge and IMU on farmland
A taxpayer's local taxes beyond IMU on buildings: the municipal surcharge on Irpef, with its 0.8 % cap, an exemption threshold that is not an allowance, the municipality of 1 January and the 30 % advance, and where the regional surcharge is published; then IMU on agricultural land, from the reddito dominicale to the four exemptions and the two instalments. Two modules with case studies, 2026 rules.
Intermediate2 modules43 minFree course
2026 rules — verified on September 24, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Work out the municipal surcharge on Irpef from the same base as Irpef and the rate the municipality has adopted
- Read a municipality's exemption threshold and understand why it does not behave like an allowance
- Identify the municipality entitled to the surcharge and split the payment into advance and balance
- Know what the regional surcharge is, which region it belongs to and where its rates are published
- Recognise when agricultural land is subject to IMU and who the taxable person is
- Work out the taxable base from the reddito dominicale and apply the municipal rate
- Check the four exemptions that apply to agricultural land
- Split the tax by share and by months of ownership, and keep to the two instalments
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountThe municipal surcharge on Irpef, and the regional oneWhat you will be able to do
- Work out the municipal surcharge on Irpef from the same base as Irpef and the rate the municipality has adopted
- Read a municipality's exemption threshold and understand why it does not behave like an allowance
- Identify the municipality entitled to the surcharge and split the payment into advance and balance
- Know what the regional surcharge is, which region it belongs to and where its rates are published
- Module 222 minFree — no accountIMU on agricultural land: base, rates, exemptions and paymentsWhat you will be able to do
- Recognise when agricultural land is subject to IMU and who the taxable person is
- Work out the taxable base from the reddito dominicale and apply the municipal rate
- Check the four exemptions that apply to agricultural land
- Split the tax by share and by months of ownership, and keep to the two instalments
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Step-by-step guides to the official forms cited in this course.
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.