The Complete Guide to Paying IMU for Rental Accommodation in Italy

In Italy, the IMU (Imposta Municipale Unica) is a local property tax levied on property owners. If you rent out your property, you are required to pay this tax, while tenants (renters) are exempt from paying it.

Who pays IMU?

The obligation to pay IMU lies with the owner of the property. Tenants are not required to pay this tax, even if they live in rented accommodation. This rule remains in force after the abolition of TASI in 2020. However, in some cases, such as rent to buy, the obligation to pay may lie with the tenant. PMI.it

When and how to pay IMU?

IMU is paid twice a year:

The first part (advance payment) is due by June 16.
The second part (final payment) is due by December 16.

Payments are made via form F24, available on the Agenzia delle Entrate website or at banks. You can choose to pay in two instalments or in one lump sum.

How is IMU calculated?

To calculate IMU:

Calculate the catastrophic profit :
- Increase catastrophic profit by 5%.
- Multiply the result by a factor of 160. amministrazionicomunali.it
Apply local tax rate (aliquota) :
- The base rate is 0.86%, but may vary depending on the municipality.

Discounts and benefits on IMU

There are various discounts and incentives that can reduce the size of the IMU:

Rent at an agreed rate (canone concordato) : reduces the tax base by 25%, equivalent to 75% of the normal tax amount. facile.it
Free use (comodato d'uso gratuito) : reduces the tax base by 50% if certain conditions are met, such as having a registered contract and living in the same municipality. QuiFinanza
Non-residential or uninhabitable properties : 50% reduction if uninhabitable.
Benefits for pensioners and disabled people : additional discounts or exemptions from payment are possible.
Exemption for single residence : if it is not a luxury property (categories A/1, A/8, A/9).

IMU and rental tax (cedolare secca)

Choosing the cedolare secca regime (flat rate tax on rental income) exempts you from paying registration tax and stamp duty. However, it does not exempt you from paying IMU. Therefore, even when using cedolare secca, the obligation to pay IMU remains with the owner of the property.

Recommendations

Check IMU rates regularly in your municipality as they may change.
Keep up with payment deadlines to avoid fines and penalties.
Consult a tax advisor or use online calculators to accurately calculate your tax.

If you have specific questions or require assistance in calculating the IMU for your property, you can contact our firm