Overview
- The annex, published in the Gazzetta Ufficiale on November 12, refines the categories that municipalities may use to differentiate IMU without exceeding the statutory maximum rate.
- From 2026, mayors may apply lighter taxation to properties considered "a disposizione"—including seaside or mountain second homes—based on months of non‑use, suspended utilities, or limited furnishings.
- Relief for uninhabitable properties can be extended to damage from causes other than natural disasters, with decisions left to each municipality.
- Municipalities can already upload 2026 rate prospectuses to the Finance Department portal, and those that do not must apply 2025 rates or the base rate if last year’s prospectus is also missing.
- The rollout coincides with Senate budget proceedings featuring roughly 5,500 amendments, as the Revenue Agency launches a nationwide cadastral map download service excluding Trento and Bolzano.