Last day to pay the Imu: how much it costs and how it works. Grosseto more expensive than Rome and Milan

The deadline is Sunday 16 June, postponed to the first working day. Everything you need to know

ROME – Time expired: Today is the last day to pay the first IMU instalment or, for those who want, to pay the entire amount for 2024. The deadline, which was scheduled for a public holiday, Sunday 16 Juneallows property owners other than the first home to have one more day, Monday 17 Junefirst working weekday, to pay the tax.

AN 11 BILLION DOWN PAYMENT

22 billion euros: this is the amount that the State expects to collect from the IMU, therefore half – around 11 billion – is expected in this first deadline. The balance will arrive in the municipal coffers on December 16, 2024.

WHEN THE IMU IS NOT PAID

Non-luxury first homes are excluded from the IMU. By first house we mean the apartment in which the owner lives and is registered as resident. The usufructuary and the widowed spouse who enjoys the right of residence are equated to the owner. You do not pay the tax even in the case of usufruct or right of residence, in that case bare owners and heirs are exempt. The same goes for the apartment assigned by the judge to the ex-spouse with children. Municipal administrations can also consider the apartment of elderly people transferred to RSAs as their first home, as long as it is not rented out. For luxury homes, i.e. those in category A/1, A/8, A/9, the tax is also due when it concerns a first home, but with a reduction of 200 euros per property, regardless of the number of owners.

IN CASE OF PURCHASE DURING THE YEAR

The Imu is due based on the days of possession. The relevant legislation considers the entire month in which possession lasted for at least 15 days. In case of purchase during the year, possession comes into force from the day of the deed, and the month’s tax is paid entirely by the new owner if the days of possession are the same as those of the seller. The Imu is due until the residence is transferred to the apartment regardless of the fact that you do not own other properties for residential use throughout the national territory.

NO IMU ON ABUSED PROPERTIES

Imu is not due on illegally occupied properties for whom criminal legal action for illegal occupation is underway. The exemption was provided for by law starting from 2023, but ruling 60/2024 of the Constitutional Court extended it retroactively. Anyone who finds themselves in this situation will therefore be able to submit an application to the Municipality to obtain a refund of the IMU paid in the past and not due. Five years to request reimbursement.

HOW MUCH DOES IMU COST?

According to the Uilpa report – Uil Public Administration – for the main residence considered luxury (land registry categories A/1, A/8, A/9)the overall average cost of the IMU will be 2,531 euros (1,266 euros for the June deposit), with peaks of over 6,000 euros in large cities. The overall average cost of the IMU for a “second home”, located in a capital city, it will be 1,022 euros (511 euros for the June deposit), with peaks of over 2,000 euros in large cities. The appliances of the luxury main residence, such as cellars, garages, parking spaces and sheds (classified in cadastral categories C2, C6, C7), they are subject to IMU with the same rate applied to first luxury homes. The average annual cost for these appliances is 99 euros (around 50 euros for the June deposit). An additional appurtenant unit of the first home, such as a second garage or a second cellar, as well as the appurtenances of second homes, are subject to the payment of IMU. In this case, the rate approved by the Municipality for the available homes applies. The average annual cost for these appliances is 180 euros (around 90 euros for the June deposit).

THE COST OF IMU MAIN LUXURY HOUSES IN THE CAPITAL CITIES: THE MOST EXPENSIVE CITIES

The analysis of IMU costs for luxury main homes in 2024 highlights that Grosseto stands out as the city with the highest total annual IMU cost, with a total of 6,828 euros. Milan has an average annual cost of 5,966 euroswhile Rome ranks third with a cost of 5,774 euros per year. Venice has an annual cost of 5,750 euros and Rimini closes the list of the top five most expensive cities with a total annual cost of 5,479 euros.