Overview
- UIL’s study reports a national average IMU on second homes of about €977, with roughly €3,499 in Rome and €2,957 in Milan versus €391 in Palermo, €394 in Pesaro and €395 in Cosenza, with Venice at €2,335, Turin at €1,984 and Florence at €1,973.
- The tax brings in €19.4 billion a year and involves more than 26 million payers, including many employees and pensioners, and it applies to second homes, luxury primary residences, commercial properties, buildings and land.
- While the June installment used last year’s settings, the December conguaglio must be calculated using municipal rates chosen only from typified cases set by the July 7, 2023 decree and published via the MEF portal’s standardized prospectus.
- Confedilizia urges care in reading the prospectus because statutory exemptions and reductions are not listed in the main tables, warns that base national rates apply if a city fails to approve the prospectus in time, and proposes a unified database to curb abuses.
- UIL condemns a “lottery” created by outdated cadastral values and uneven local rates, calling for market‑reflective valuations, periodic checks, uniform deductions, a national range with public justifications for hikes and greater progressivity with targeted protections.