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Who pays IMU, and on what value
The module’s worked examples, then cases to attempt before revealing their solution · 6 sections · 490 words · 6 min
Worked example
From income to base, for a dwelling
Anna's A/2 flat has a cadastral income of 1 000 €. Uplifted by 5 % it becomes 1 050 €. The multiplier for group A, A/10 excluded, is 160, so the taxable base is 1 050 × 160 = 168 000 €. The municipality's rate will be applied to this figure, not to the cadastral income.
Worked example
A shop with a low multiplier
A C/1 shop has a cadastral income of 1 500 €, higher than Anna's flat. Uplifted it becomes 1 575 €, and the C/1 multiplier is 55, so the taxable base is 1 575 × 55 = 86 625 €: roughly half the flat's base, despite the larger cadastral income.
Worked example
An office registered as A/10
A professional office in category A/10 has a cadastral income of 1 200 €. Uplifted it becomes 1 260 €. The A/10 multiplier is 80, half that of dwellings, so the taxable base is 1 260 × 80 = 100 800 €.
Worked example
The flat lent to a son
A father living in Parma owns his own A/3 main residence in Parma and a second A/2 flat with a cadastral income of 900 €, lent under a registered loan agreement to his son, who lives there. The ordinary base would be 900 × 1.05 × 160 = 151 200 €; with the 50 % reduction it falls to 75 600 €.
Worked example
A completion on 10 March
March has 31 days. With completion on 10 March, the buyer holds the property from the 10th to the 31st, that is 22 days, more than half the month, so March is his. The seller held it for 9 days and pays January and February. The buyer pays ten months, March to December.
Practical case
Half a flat inherited in April
Chiara inherits 50 % of a category A/3 flat with a cadastral income of 800 € and becomes a co-owner from 12 April. She does not live there and has not lent it to anyone. April has 30 days. What is the taxable base of the property, what part of it is Chiara's, and for how many months of the year is she liable?
Hint: First compute the base of the whole property, then apply the share; for the months, count April's days from the day of transfer, inclusive.
Show the solution
The uplifted cadastral income is 800 × 1.05 = 840 €. The multiplier for group A, A/10 excluded, is 160, so the base of the whole property is 840 × 160 = 134 400 €. Chiara owns half, so her part is 67 200 €. From 12 to 30 April, counting the day of transfer, she holds the flat for 19 days, more than half of the month's 30, so April is attributed to her. Her months are therefore April, May, June, July, August, September, October, November and December, which makes 9.
Answer: Base 134 400 €, Chiara's share 67 200 €, for 9 months
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