IMU frequently asked questions

From the date the construction work is completed or, if earlier, from the date the building is actually used (Law 160/2019, paragraph 741 a). Until then, a building under construction on building land is taxed on the value of the plot rather than on a cadastral income.

Not during major works. For demolition or for restoration and renovation works defined by the building code, the taxable base is the value of the land, treated as building land, until the works end or the building is first used (paragraph 746). Ask the comune whether it publishes reference values for the area.

The lessee, from the date the contract is signed and for its whole duration, including buildings still to be built or under construction (paragraph 743). For unregistered group D buildings, the value comes from the lessor’s accounts, and the lessor must give the lessee the figures needed.

Only on common parts registered separately in the land registry as a common unit with their own value, such as a caretaker’s flat. The building manager (amministratore) then pays for all owners (paragraph 768). Stairs, courtyards and other common parts without a separate rendita carry no IMU of their own.

The one in force on 1 January. The exception is a change caused by building works on the property, which takes effect from the end of the works or, if earlier, from first use (paragraph 745). The year is then split into two periods with different incomes.

The comune where all or most of the property’s surface lies (paragraph 742). If municipal boundaries change, the comune that counts is the one where the property sits on 1 January of the tax year. Its cadastral code goes in the comune field of the F24 or the transfer reference.

For properties subject to timeshare rights under the Consumer Code, the payment is made by whoever manages the property (paragraph 768). The individual holder of a week does not file a separate payment; the manager usually recharges each holder’s share.