Module 222 min2410 wordsFree — no account
IMU on agricultural land: base, rates, exemptions and payments
Dated official sources, and the contents this module links to · 1 section
Official sources
- Dipartimento delle Finanze — IMU, taxable event — verified on September 24, 2026
- Dipartimento delle Finanze — IMU, taxable persons — verified on September 24, 2026
- Dipartimento delle Finanze — IMU, taxable base (agricultural land, building land) — verified on September 24, 2026
- Dipartimento delle Finanze — IMU, rates (table of rates and municipal margins) — verified on September 24, 2026
- Dipartimento delle Finanze — IMU, exemptions (paragraph 758 for agricultural land) — verified on September 24, 2026
- Dipartimento delle Finanze — IMU, payments (months of possession, instalments, methods) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Revaluation of the reddito dominicale — 25 %
finanze.gov.it · 2026 rules - Multiplier applied to the revalued reddito dominicale — 135
finanze.gov.it · 2026 rules - Statutory rate for agricultural land — 0.76 %
finanze.gov.it · 2026 rules - Highest rate the municipality may set — 1.06 %
finanze.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.