Imu second home 2025 expiring, by when to pay the deposit

Imu second home , the deadline for paying the mid-year advance is approaching. In fact, by Monday 16 June , you will have to pay the amount relating to properties other than your primary residence, a sum equal to 50 percent of the Imu, paid in 2024. Be careful, however, if the relevant municipality has approved and published the new rates by 28 April, the new parameters must be applied, calculating the tax based on the months of ownership.

Who has to pay

As is known, IMU does not have to be paid on the first home , that is, the dwelling in which one habitually lives and has registered residence: the appurtenances are also exempt - one for each category, therefore only one cellar or one garage. Be careful though, if one of these appurtenances (for example the garage) is rented, IMU must be paid on it. In any case, the tax must be paid by the owners of second homes, of properties rented or granted on loan, and of those not used directly by the owner.

How much do you have to pay?

If it is the first time you pay the Imu advance, the amount is obtained by taking the revalued cadastral income of the property, multiplied by the Imu coefficients specific to the cadastral category, applying the Imu rates, established annually by the Municipalities. For buildings in co-ownership, each owner must pay the share proportional to their percentage of ownership. If one or more parties of the co-ownership do not pay what is due, do not worry: the assessment is initiated only against those who have not paid.

The exemptions

The main IMU exemptions remain in force, including: properties owned by law enforcement agencies (military personnel, police, firefighters), if it is the only property owned in Italy; properties occupied illegally, provided that the forced release procedure has been started; homes used by the surviving spouse with right of habitation (equivalent to usufruct), even if registered to other heirs; luxury first homes (cadastral categories A/1, A/8 and A/9) remain subject to IMU, but with a fixed deduction of 200 euros.

Tax reductions are also foreseen: 50 percent for properties granted on free loan to children or parents, if the property is the only one owned or a first home is owned in the same Municipality; 50 percent for uninhabitable or unusable properties, with technical assessment; 50 percent for pensioners residing abroad, holders of foreign pensions and 25 percent for properties rented at an agreed rent.

The down payment is 50 percent of the total amount due for the entire year and is calculated based on the months of actual ownership of the property: a month is considered a full month if the threshold of 15 days is exceeded. In 30-day months (April, June, September, November), if the deed of sale takes place on the 15th, the IMU is paid by the buyer.

How to pay

Payment must be made using the F24 form, filling in the tax codes and indicating the share due in the case of co-ownership. In the case of payment via F24, the following tax codes must be used: 3912 main residence and related appurtenances; 3913 rural buildings for instrumental use; 3914 land; 3916 building areas; 3918 other buildings; 3925 buildings for productive use category D – STATE; 3930 buildings for productive use category D – COM.

To pay off unpaid IMU, you must use the F24 form, paying the amount due plus penalties and interest, which increase based on the time elapsed since the payment deadline. The penalties are: 0.1% per day of delay up to 14 days; 1.5% for delays between 15 and 30 days; 1.67% within 90 days; 3.75% if the payment is made within one year and 4.29% if made within 2 years and 5% after 2 years.

Read also