What it is
IMU is the municipal tax owed by those who own property, with the exclusions and reliefs provided by law and by the Municipality's regulations. Rates and deductions are set by each Municipality. Payment is normally made with the F24 form.
Who may need it
- Owners of property other than their main home
- People who inherited or bought a property during the year
Eligibility. Requirements depend on your personal situation and on the rules in force when you apply. This page does not determine whether you qualify: the competent body verifies that.
How it works
- Tell us what you needChoose the service or describe your situation: we point you to the right procedure.
- Prepare your documentsUse the service's document checklist to come to the appointment prepared.
- Meeting and reviewWe review the paperwork together and explain each step in plain language.
- Handling the procedureThe procedure is handled in the way shown by the service's availability label.
Documents commonly requested
IMU property tax · Last reviewed: 11 October 2026
Indicative list: depending on your situation, further documents may be required. Ticks stay on this device only and are not sent anywhere.
Deadlines
We do not publish deadlines we cannot keep reliably up to date. Always check the current time limits on the official source listed on this page.
Fees
Fees are not yet published. They will be explained clearly before any work starts.
Frequently asked questions
Is the main home subject to IMU?
The law provides an exemption for the main home, with exceptions for certain cadastral categories. We check your case against the cadastral data.
How much does the service cost?
Fees are not yet published on the website. They will be explained clearly before any work starts, with no obligation.