IMU on group D property: hotels, warehouses and other commercial buildings
Bought an agriturismo with a hotel licence, a boutique hotel or a warehouse in Italy? It is probably in cadastral group D, which has its own IMU mechanics.
Checked by Radif Partners · Editorial policy
Cadastral group D covers buildings designed for a business that cannot easily be put to another use: hotels and guesthouses (D/2), factories (D/1), theatres and cinemas (D/3), private clinics (D/4), banks and insurers (D/5), sports facilities run for profit (D/6), purpose-built industrial and commercial buildings (D/7, D/8). Their IMU base is the rendita plus 5 % times 65, or 80 for D/5. The base rate is 0.86 %; comuni may raise it to 1.06 %, or more with the old TASI surcharge, and may lower it only to 0.76 %, because that slice belongs to the State (paragraphs 744 and 753 of Law 160/2019). A small hotel with €6,000 of rendita at 1.06 % pays €4,341 a year: €3,112 to the State under tax code 3925 and €1,229 to the comune under 3930. Farm buildings in D/10 are the exception, with a rural rate of their own.
IMU on a group D building: State and comune
IMU 2026
€5,788
| State share 0.76 % (3925) | €4,150 |
| Comune share (3930) | €1,638 |
| Base (×65) | €546,000 |
The State takes the first 0.76 %
Group D is the only part of IMU shared with central government. The State keeps the revenue at 0.76 %; the comune receives the rest. The split does not apply to group D buildings that a comune owns within its own territory. Assessment and collection stay with the comune for both shares, so if a payment is missed it is the comune that writes to you. For you, the split means two tax codes on every instalment, and the calculator produces both lines.
| Rendita | Taxable value | State share | Comune share | IMU at 1.06 % |
|---|---|---|---|---|
| €2,000 | €136,500 | €1,037 | €410 | €1,447 |
| €6,000 | €409,500 | €3,112 | €1,229 | €4,341 |
| €15,000 | €1,023,750 | €7,781 | €3,071 | €10,852 |
| €40,000 | €2,730,000 | €20,748 | €8,190 | €28,938 |
What comuni charge
The most common group D rate is 1.06 %, used by 3,325 of the 7,357 comuni whose schedules we read. At the other end, 489 comuni apply the 0.76 % minimum. Many fine-tune their schedules: 191 comuni set a specific rate that covers hotels and guesthouses in D/2, with conditions such as who runs the business or whether the building is let. Check your comune on the rates by comune page before budgeting: the targeted rates appear with the exact Italian conditions.
Agriturismo, B&B and holiday lets: which group?
Not every hospitality business is in group D. A bed and breakfast run in rooms of a family home is often still registered as a dwelling in group A, and holiday apartments let short term keep their residential category unless they are re-registered. A purpose-built hotel, or a property re-registered as a hotel, is D/2. What matters for IMU is the category on the visura, not the business licence. If you converted a farmhouse into a hotel and re-registered it, your multiplier dropped from 160 to 65 but your rate may have changed too.
New buildings, leases and stock held for sale
A new commercial building starts paying as a building when works are finished or when it is first used; before that, the plot pays as building land. Under a finance lease the lessee pays from the date of signing. Buildings built by a developer and held for sale have been exempt since 2022, as long as they are not let in any way (paragraph 751). Group D buildings owned by businesses that have no rendita yet are valued on their accounting value, updated with ministerial coefficients, until a rendita is requested (paragraph 746).
Unfit or empty commercial buildings
An empty warehouse pays like a busy one unless the comune sets a different rate for buildings not in use. A building declared unfit for use and actually unused has its taxable value halved for that period (paragraph 747 b), on the basis of a survey by the comune’s technical office or a sworn statement backed by a qualified technician. The halving applies to the State share as well.
Paying two shares from abroad
With an Italian bank account, both shares go on the same F24, on separate lines. Owners without one should ask the comune’s tax office (ufficio tributi) how to pay each share by transfer, keeping the two codes apart. The June instalment uses last year’s rate and the December balance this year’s. The F24 tax codes guide lists every code, and the non-residents guide covers paying from abroad.
Banks and insurers: the D/5 exception
Within group D one category has its own multiplier: D/5, credit, exchange and insurance offices, at 80 instead of 65 (paragraph 745 c). With €6,000 of rendita at 1.06 %, a D/5 branch pays €5,342, compared with €4,341 for a hotel with the same rendita. The State share still applies to D/5, because it is part of group D.
Rural farm buildings registered as D/10 are the other exception: they are outside the group D rules and pay at the rural rate, at most 0.1 %, entirely to the comune.
A rate rise split across two instalments
When a comune raises its group D rate, the increase lands entirely on the December balance, because the June instalment must use last year’s rate (paragraph 762). A hotel with €6,000 of rendita moving from 0.86 % to 1.06 % pays €1,761 in June and €2,580 in December. The State share does not change, since it is always calculated at 0.76 %; only the comune share grows.