If you own property in Italy, you may need to pay IMU (Imposta Municipale Propria), a local property tax. IMU is usually paid in two instalments: the first in June and, if required, the second in December. Missing a payment can result in fines, which increase depending on how late the payment is.
How much do you owe?
IMU is calculated using your property’s cadastral income plus 5 per cent, multiplied by the relevant cadastral coefficient. To avoid mistakes, online calculators such as the IMU calculator on idealista can be helpful.
How to check your IMU payments
There are several ways to verify whether your IMU has been paid:
- Local Tax Office (Ufficio Tributi): The tax office at your local council handles municipal taxes and can provide details about your payments and any outstanding amounts.
- Municipality Websites: Many municipalities allow online checks. By registering and logging in, you can view payments made via F24 forms. If you paid by postal slip, check the Poste Italiane website.
- Revenue Agency Tax Drawer (Cassetto Fiscale): Accessed via SPID, CNS, or CIE credentials, this service allows you to see all tax payments, including IMU, and even check previous years.
What happens if IMU is not paid?
If a payment is missed, your local council may request the Revenue Agency to verify and recover the unpaid amount. You will receive a payment notice, but you can settle the tax using the ravvedimento operoso, a voluntary correction procedure. This allows you to pay the tax plus a reduced fine and interest. You can use this procedure up to five years after the missed payment. Penalties increase the longer you wait:
- Within 14 days: very small fine
- 15–30 days: slightly higher
- 30–90 days: moderate
- Up to 1 year: higher
- 1–2 years: larger
- Beyond 2 years: maximum
Tips for foreign residents
- Keep all receipts of IMU payments, especially postal slips.
- If you are unsure about calculations, consult a local accountant (commercialista).
- Register online with your municipality or the Revenue Agency to check payments from anywhere, even abroad.
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