IMU
Calculating and paying the property tax, with no missed deadlines.
We calculate the IMU property tax due on second homes, land and other properties, prepare the F24 payment forms and remind you of the deadlines. We check any exemptions and reductions you may be entitled to.
What we do for you
- Calculation for homes, land and buildings
- Preparation and printing of F24 forms
- Checking exemptions, reductions and late-payment relief
What to bring
- Land-registry record (visura catastale) or a document showing the cadastral value of each property
- Ownership deeds (purchase deed, gift, inheritance) and the share you own
- Free-loan (comodato) or rental contracts that may entitle you to reductions
- Tax codes for you and the family members involved
- F24 forms for the IMU paid in previous years
- Documents for any building work or change of use of the property
Expected timings
IMU is paid in two instalments: the first by 16 June and the balance by 16 December. For the balance, the rates that apply are those the Comune (town council) publishes on the Ministry website by 28 October.
With your documents in order, we prepare the calculation and the F24 forms. We'll confirm at our office how long it will take in your case.
Frequently asked questions
Do I have to pay IMU on the home I live in?
Normally no: your main home, if it is not a luxury property and it is where you are resident and usually live, is exempt. Second homes, shops, building land and luxury homes (categories A/1, A/8 and A/9) do pay.
Is the rate the same in every town?
No. Each Comune sets its own: Rivalta's rate may differ from Orbassano's or Rivoli's. We check it for each property, so you pay the right amount.
I forgot to pay an instalment: what should I do?
You can put it right with the ravvedimento operoso (voluntary correction): you pay the tax with a reduced penalty plus interest. The sooner you act, the less you pay. We calculate the amount and prepare the F24.
Can I pay less if I lend the house to my son or daughter?
In some cases, yes: for a property lent free of charge to a child or a parent there is a 50% reduction, but only if specific conditions are met. We check them together at our office.