Paying IMU on buildings in Italy
Who pays IMU and on what value: the cadastral income uplifted by 5 % and multiplied by the category coefficient, the reductions of the base, months and shares. Then the statutory rates and the municipality's margins, the exempt main residence and the luxury home with its 200 € deduction, the State's share on group D, and the instalments of 16 June and 16 December.
Intermediate2 modules40 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Renting out a property· Step 3 of 12· Next step: Italian flat-rate rental tax (cedolare secca) — work out the amount due
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Recognise which properties trigger IMU by being held, and which stay outside it
- Identify the taxpayer: owner, holder of a real right, assignee of the family home or finance lessee
- Move from cadastral income to the taxable base with the uplift and the category multiplier
- Apply the base reductions for listed, unfit or loaned-to-family buildings
- Count the months of ownership and the share held in a year of purchase or inheritance
- Read the rate table: statutory rate, minimum, maximum and further increase open to the municipality
- Recognise the main residence, its appurtenances and the cases the law treats alike
- Compute the tax on a luxury main residence, with its lower rate and the 200 € deduction
- Split the State's share from the municipality's for group D buildings
- Meet the 16 June and 16 December deadlines and know when a return is required
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountWho pays IMU, and on what valueWhat you will be able to do
- Recognise which properties trigger IMU by being held, and which stay outside it
- Identify the taxpayer: owner, holder of a real right, assignee of the family home or finance lessee
- Move from cadastral income to the taxable base with the uplift and the category multiplier
- Apply the base reductions for listed, unfit or loaned-to-family buildings
- Count the months of ownership and the share held in a year of purchase or inheritance
- Module 219 minFree — no accountRates, main residence and paymentsWhat you will be able to do
- Read the rate table: statutory rate, minimum, maximum and further increase open to the municipality
- Recognise the main residence, its appurtenances and the cases the law treats alike
- Compute the tax on a luxury main residence, with its lower rate and the 200 € deduction
- Split the State's share from the municipality's for group D buildings
- Meet the 16 June and 16 December deadlines and know when a return is required
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 (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- 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.