2018 Deposit payment:  due by 16.06.2018
2018 Final payment: due by 17.12.2018

IMU (unique municipal tax) replaces the local property tax (ICI), a specific income tax (IRPEF)  and related surtaxes, payable from land earnings on non-rented properties.

This tax is payable by persons who have: 

• a main residence with a cadastral certification of A/1, A/8 and A/9
• rented properties that fall under the cadastral category: D
• properties that do not fall under the above (i.e. second home)