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Italian IMU property tax declaration (IMU/IMPi form)

The Italian IMU declaration is not filed every year: it is required only when subjective or objective changes alter the tax due and cannot be immediately known to the municipality. It must be filed by 30 June of the year after the one in which ownership of the property began or the change occurred, and it remains valid for the following years as long as the declared data do not change.

Up to date for 2024 — verified on September 24, 2026Official procedure, no printed formGuide: about 30 min

Deadlines

30 June of the following year
Filing of the declaration for the year in which ownership began or the relevant change occurred
16 June
Payment of the first IMU instalment for the year, or of the whole tax in a single payment
16 December
Payment of the second, balancing instalment, based on the rates published on the Department of Finance website as at 28 October

Documents to prepare

  • Cadastral data of the property (sheet, parcel, sub-unit, category, cadastral income)
  • Deed or document showing when ownership began or the change occurred, with its date
  • Share and title of ownership (full ownership, usufruct or other real right)
  • Ministerial instructions for the IMU/IMPi form, to check the cases in which filing is required and the filing methods
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • IMU taxpayers: the owner of the property and the holder of a real right of usufruct, use, habitation, emphyteusis or surface
  • The parent awarded the family home by court order, the holder of a concession on state-owned land and the lessee of property under a finance lease
  • Not the occupant of the property, who is not liable for IMU
  • Commercial entities and individuals use the IMU/IMPi form; non-commercial entities have their own form (IMU ENC)
  • Not anyone who filed an estate declaration listing real estate: the Agenzia delle Entrate sends a copy to the municipality

Worked example

Paolo Greco, a craftsman in Brescia, has a change in 2025

On 1 September 2025 Paolo becomes the usufructuary of a workshop with a cadastral income of 3,000 euros, where he works. He first checks, in the ministerial instructions for the form, whether this change is one the municipality cannot know immediately. If it is, he files the IMU/IMPi form by 30 June 2026, and the declaration will remain valid for later years as long as nothing changes. He pays the IMU itself by F24 on 16 June and 16 December in any case; the amount comes from the IMU calculator for buildings, not from a hand estimate.

How to fill it in, step by step

  1. Check that you are liable for IMU on the property: owner, holder of a real right, parent awarded the home, concession holder or finance lessee.
  2. Establish whether the change alters the tax due and cannot be immediately known to the municipality, using the ministerial instructions for the form; if not, no declaration is due.
  3. If you received the property by inheritance and it was listed in the estate declaration, do not file an IMU declaration.
  4. Choose the right form: IMU/IMPi for individuals and commercial entities, IMU ENC for non-commercial entities.
  5. Complete the form and file it by 30 June of the year after the change, following the filing methods set out in the ministerial instructions.
  6. Keep paying IMU with the F24 form or the compatible postal payment slip, on 16 June and 16 December.

Good to know

  • The declaration remains valid for later years until the declared data on which the amount of tax depends change.
  • The IMU/IMPi form and the IMU ENC form were approved by the decree of 24 April 2024, under paragraphs 769 and 770 respectively of article 1 of Law no. 160 of 2019.
  • IMU is paid only with the F24 form or the compatible postal current-account payment slip.
  • The tax is due by months of ownership: a month in which ownership lasted more than half its days counts in full, and the day of transfer counts for the buyer.
  • The filing methods and the list of cases in which the declaration is due are in the ministerial PDF instructions, which ActioFin has not read: consult them before filing.

Common mistakes

  • Filing an IMU declaration every year: it is due only when there are relevant changes the municipality cannot know.
  • Filing an IMU declaration for inherited property already listed in the estate declaration.
  • Confusing the declaration deadline (30 June of the following year) with the payment deadlines (16 June and 16 December).
  • Treating the tenant as liable: IMU is owed by the owner or the holder of the real right, not by the occupant.

Frequently asked questions

When is the IMU declaration due?

By 30 June of the year after the one in which ownership of the property began or changes relevant to the tax occurred.

Must it be filed every year?

No. It remains valid for later years and is filed again only if the declared data change in a way that alters the tax due.

Does someone who inherits a property have to file it?

No, if the property is listed in the estate declaration: the Agenzia delle Entrate offices send a copy to the municipality where the property is located.

Which form is used?

The IMU/IMPi form for commercial entities and individuals, and the IMU ENC form for non-commercial entities, both approved by the decree of 24 April 2024.

Go further

Compute the related amounts

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.