Module 219 min2189 wordsFree — no account
Rates, main residence and payments
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 342 words · 4 min
Worked example
An industrial shed at the statutory rate
A category D/1 shed has a cadastral income of 10 000 €. The base is 10 000 × 1.05 × 65 = 682 500 €. At the statutory 0.86 % the tax is 5 869.50 €: the 0.76 % share, 5 187 €, goes to the State, and the remaining 0.10 %, 682.50 €, to the municipality.
Worked example
An A/8 villa lived in by its owner
An A/8 villa used as the main residence has a cadastral income of 2 000 €. The base is 2 000 × 1.05 × 160 = 336 000 €. At the statutory 0.5 % the gross tax is 1 680 €; after the 200 € deduction, 1 480 € remain to be paid for the year.
Practical case
A second home let under canone concordato
Elena owns a category A/2 flat with a cadastral income of 1 000 €, which is not her main residence. She lets it for the whole year under a canone concordato lease within the meaning of Law 431/1998. Her municipality has set a rate of 1.06 % for dwellings other than the main residence, the same as the previous year, published in time. How much IMU does she pay for the year, and how are the two instalments split?
Hint: Start from the taxable base, apply the municipal rate and only then the reduction for canone concordato; for the instalments, remember that the rate has not changed since last year.
Show the solution
The taxable base is 1 000 × 1.05 × 160 = 168 000 €. At the municipal rate of 1.06 % the tax would be 1 780.80 €. For a dwelling let under canone concordato the tax is reduced to 75 %: 1 780.80 × 75 % = 1 335.60 €. The first instalment, by 16 June, is half the tax computed at the previous year's rate, identical here: 667.80 €. The 16 December balance is the difference, another 667.80 €, with no adjustment.
Answer: 1 335.60 € in two instalments of 667.80 € (16 June and 16 December)
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.