Skip to content
CAF

IMU (municipal property tax)

Municipal tax on owning homes and land.

What it is

IMU is the municipal tax on owning homes, land and other property.

It is paid by owners of property other than their main home; your main home is exempt unless it falls into a luxury land-registry category.

Rates are set by each Comune (municipality) and payment is normally made in two instalments, an advance and a balance.

How we help

We calculate the amount due using your Comune's rates and prepare the F24 payment form.

We check for any reliefs, reductions or exemptions that apply to your property.

Who it's for

  • Owners of second homes or property let out or lent for free use
  • Owners of land and building plots
  • Holders of property rights such as usufruct or right of residence
  • Heirs who have inherited property

Documents to bring

  • 1ID and codice fiscale (tax code)
  • 2Land-registry extracts (visure catastali) or property deeds
  • 3Any rental or free-loan (comodato) agreements
  • 4IMU F24 forms paid in previous years

Indicative list: depending on your situation we may ask for other documents.

FAQ

IMU: frequently asked questions

Paperwork to sort out? We take care of it.

Book an appointment or call us: we'll tell you straight away which documents you need and how long it takes.