Overview
- Homeowners must pay the 2025 IMU balance by December 16 using the F24 form, unless they already paid the full amount in June.
- The tax is due from owners and holders of real rights for properties other than the main residence, including buildable areas and agricultural land, while tenants are not liable.
- Primary residences are exempt except for luxury categories A/1, A/8 and A/9, with one exempt pertinence per category (C/2, C/6, C/7), and a 25% base reduction applies to agreed-rent leases.
- Calculations must apply municipal rates posted on the Finance Department portal to cadastral values as adjusted under the 2020 budget rules, with municipalities able to vary aliquots within legal limits.
- A 2025 Cassation ruling allows owners to claim IMU refunds for periods when the property was not in their possession within a five-year prescription, and confirms exemption for unlawfully occupied homes if a judicial complaint is filed and an IMU declaration is submitted by June 30, 2026.