IMU is paid in two instalments: the June advance, based on the previous year’s rates, and the December balance, adjusted to the rates approved by the municipality for 2026 and published in the “Prospetto delle aliquote” on the Ministry of Economy and Finance portal.

Who has to pay

• owners of second homes, homes rented out or lent free of charge, shops, offices and land;
• owners of a luxury main home (cadastral categories A/1, A/8 and A/9).

A main home that is not a luxury property, where you live and are resident, is exempt.

How CCL helps you

• we check the cadastral data and the reductions offered by your municipality, for example for rented or lent properties;
• we calculate the advance and the balance and prepare the F24 form;
• if you missed an instalment, we help you put it right with the “ravvedimento operoso” (voluntary correction).

To find out more, read the page IMU (property tax).