Imu to the tune of 11 billion: increases come from rents
16 June call for 25 million units including second homes, offices, shops and studios. Those who have carried out major renovation work will have to check the increase in rents
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Key points
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Last week before the Imu advance payment. There will be approximately 25 million properties for which, over the next few days, it will be necessary to take action and make payment of the first instalment of the tax: excluding main homes and their appurtenances (with the exception of luxury homes, in categories A/1, A/8 and A/9), all other types of property remain, starting with second homes available (5.8 million), rented (3.6 million) or on free loan (just over 700,000) to shops, offices and studios and warehouses.
The expected revenue
.The call to cash by 16 June is worth about EUR 11 billion, considering the trend that has seen revenues for this item stabilise in recent years for the State and, above all, for municipalities. Over the whole year, the municipal share weighs in at around 18 billion, while the share reserved for the State, linked to productive and tertiary properties in category D, has a volume of just under 4 billion.
The two variables on the calculation
.There are mainly two variables to be considered in calculating the tax: the cadastral annuity, which must be revalued and multiplied by the revaluation coefficient, and the rate associated by the municipality with the type of property taxed. The annuity to be considered is the one declared at the cadastre on 1 January 2025. Therefore, if there have been no changes, this element does not bring particular problems.
If, on the other hand, the annuity has been revised upwards, e.g. for a work facilitated by high-impact building bonuses (starting with the superbonus), one must pay close attention to the dates, checking since when the updated annuity has been in force. The addition of a room - it should be remembered - is the typical case of updating the cadastral annuity. This is a very delicate step, because the increase in the annuity, with many municipal rates already at their maximum, is the main scenario in which the Imu can vary, from one year to the next, significantly.
The effect of the annuity increase
.An example on a house kept available (second house not rented out) helps to understand. A three-room property in Milan's zone 1 in category A/2 and class 4 has a cadastral annuity of 836.64 euro, which corresponds, precisely in the hypothesis considered of the vacant house, to a down payment of 801 euro. Let us assume that this property, which has been significantly renovated, moves up to class 5, with an annuity of 976.08 euros. The down payment rises to 935 euro: that is 134 euro more, which will double with the balance at the end of the year.
