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 installment of the Imuor, for those who want, to pay the entire amount for 2024. The deadline, which was foreseen in a public holiday, Sunday 16 June, allows owners of properties other than their first home to have an extra day, Monday 17 June, first weekday useful, 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 16 December 2024.
WHEN THE IMU IS NOT PAID
First non-luxury homes are excluded from IMU. By first home we meanthe 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. The tax is not paid even in the case of usufruct or right of residence, in which the bare owners and heirs are exempt. The same 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 is 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< /h3>
The IMU is due based on the days of possession. The relevant legislation considers the entire month in which the 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 you transfer your residence to the apartmentregardless of the fact that you do not own other properties for residential use throughout the national territory.
NO IMU ON ABUSIVELY-OCCUPIED PROPERTIES
IMU is not due on illegally occupied properties for which 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. You have five years to request a refund.
HOW MUCH DOES IMU COST?
According to the Uilpa – Uil Public Administration report – for the main residence considered luxury (land registry categories A/1, A/8, A/9), the average overall 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, will be 1,022 euros (511 euros for the June deposit), with peaks of over 2,000 euros in large city. The appurtenances of the main luxury residence, such as cellars, garages, parking spaces and sheds (classified in the cadastral categories C2, C6, C7), are subject to IMU with the same rate applied to the 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 the costs of the IMU for luxury main homes in 2024 highlights thatGrosseto stands out as the citywith the highest total annual cost of the IMU, with a total of 6,828 euros. Milan has an average annual cost of 5,966 euros, while 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.