Module 120 min2279 wordsFree — no account
Who pays IMU, and on what value
Dated official sources, and the contents this module links to · 1 section
Official sources
- Department of Finance — IMU, rules of the tax: taxable base — verified on September 24, 2026
- Department of Finance — IMU, rules of the tax: taxable event — verified on September 24, 2026
- Department of Finance — IMU, rules of the tax: taxpayers — verified on September 24, 2026
- Department of Finance — IMU, rules of the tax: reliefs — verified on September 24, 2026
- Department of Finance — IMU, rules of the tax: payments (how months are counted) — verified on September 24, 2026
- Department of Finance — IMU, rules of the tax: exemptions for agricultural land — 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.
- Uplift of the cadastral income — 5 %
finanze.gov.it · 2026 rules - Multiplier, group A except A/10 — 160
finanze.gov.it · 2026 rules - Multiplier, category A/10 — 80
finanze.gov.it · 2026 rules - Multiplier, group B — 140
finanze.gov.it · 2026 rules - Multiplier, category C/1 — 55
finanze.gov.it · 2026 rules - Multiplier, categories C/2, C/6 and C/7 — 160
finanze.gov.it · 2026 rules - Multiplier, categories C/3, C/4 and C/5 — 140
finanze.gov.it · 2026 rules - Multiplier, group D except D/5 — 65
finanze.gov.it · 2026 rules - Multiplier, category D/5 — 80
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.