Overview
- Millions of owners of second homes and properties in luxury cadastral categories must pay the IMU acconto by Tuesday, June 16, with the balance and any adjustments due at the December conguaglio.
- The Ministry of Economy guidance used by multiple outlets says the acconto is normally 50% of the tax calculated using the prior year’s municipal rates and deductions, so taxpayers should apply 2025 parameters when computing their June payment.
- A UIL analysis published this week shows wide variation in annual IMU burdens, with a national average around €979 for second homes and top-city figures like Rome near €3,499, differences the union links to municipal fiscal needs and outdated cadastral values.
- Ordinary primary residences are exempt except when classified A/1, A/8 or A/9, and several specific reductions exist for historic or unusable homes, registered comodato to close relatives, and agreed‑rent leases but those benefits require formal declarations that can trigger municipal checks.
- Owners who miss the deadline can use ravvedimento operoso to regularize payments by adding interest and a stepped penalty, and the UIL and the European Commission have urged cadastre reform to reduce the distortions that make IMU bills so uneven across municipalities.