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IMU glossary

Abitazione principale (main home)
The property where the owner is registered as resident and habitually lives. It pays no IMU unless classed A/1, A/8 or A/9. Read more
Aliquota (rate)
The percentage the comune applies to the taxable value, set for each category in its rate schedule. Read more
AIRE
The register of Italian citizens living abroad. Registration does not by itself give any IMU exemption. Read more
Area fabbricabile (building land)
Land that can be built on under the planning rules; taxed on its market value on 1 January. Read more
Canone concordato (agreed rent)
A lease at a rent set by local agreements under Law 431/1998; IMU is charged at 75 %. Read more
Codice catastale (comune code)
The four-character code of the comune, such as H501 for Rome, used on the F24 form. Read more
Codice fiscale
The Italian tax code that identifies every taxpayer, needed on every IMU payment. Read more
Comodato d’uso gratuito (free loan)
Lending a property free of charge; to a first-degree relative, with a registered contract and other conditions, it halves the taxable value. Read more
F24
The Italian tax payment form, with a section for IMU and other local taxes. Read more
Moltiplicatore (multiplier)
The coefficient that turns the revalued cadastral income into the taxable value: 160 (A), 140 (B), 80 (A10), 65 (D), 55 (C1). Read more
Pertinenza
A cellar (C/2), garage (C/6) or shed (C/7) serving a home; for a main home, one per category. Read more
Prospetto delle aliquote (rate schedule)
The standard table in which each comune publishes its IMU rates on the Department of Finance website; it prevails over the comune’s regulation. Read more
Ravvedimento operoso
Voluntary correction of a missed or late payment, with a reduced penalty and interest. Read more
Rendita catastale (cadastral income)
The notional value the land registry assigns to each property unit, shown on the visura. Read more
Visura catastale
The land registry record giving a property’s category, class and cadastral income, available from the Agenzia delle Entrate. Read more

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Rates 2026, last updated