The Ultimate Manual for Settling IMU for Leased Housing in Italy

The Ultimate Manual for Settling IMU for Leased Dwellings in Italy

In Italy, the IMU (Imposta Municipale Unica) is a local tax imposed on property holders. If you lease your property, you must settle this tax, while occupants (lessees) are excused from paying it.

Who is responsible for IMU payments?

The responsibility to meet IMU lies with the property proprietor. Lessees are not obligated to pay this tax, even if they reside in rented housing. This regulation remains effective following the annulment of TASI in 2020. However, in particular situations, such as rent-to-own, the responsibility to pay may rest with the lessee. PMI.it

When and how to remit IMU?

IMU is settled biannually:

Payments are processed via form F24, accessible on the Agenzia delle Entrate website or at financial institutions. You can opt for two installments or a single lump sum payment.

How is IMU computed?

To compute IMU:

Rebates and advantages on IMU

There exist multiple reductions and encouragements that can decrease the amount of IMU:

IMU and lease tax (cedolare secca)

Opting for the cedolare secca system (fixed-rate tax on rental earnings) frees you from paying registration and stamp duties. Nonetheless, it does not exempt you from paying IMU. Hence, even when utilizing cedolare secca, the responsibility to pay IMU remains with the property owner.