{"id":9682,"date":"2022-03-20T14:27:07","date_gmt":"2022-03-20T14:27:07","guid":{"rendered":"https:\/\/theslowtourist.com\/theslow1\/?p=9682"},"modified":"2022-08-17T15:45:58","modified_gmt":"2022-08-17T15:45:58","slug":"imu-property-tax","status":"publish","type":"post","link":"https:\/\/theslowtourist.com\/theslow1\/2022\/03\/20\/imu-property-tax\/","title":{"rendered":"IMU (Property Tax)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9682\" class=\"elementor elementor-9682\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-922bc95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"922bc95\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5fd65c4\" data-id=\"5fd65c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b008df6 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"b008df6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"656\" height=\"487\" src=\"https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/IMU-Image.jpeg\" class=\"attachment-large size-large wp-image-9722\" alt=\"\" srcset=\"https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/IMU-Image.jpeg 656w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/IMU-Image-300x223.jpeg 300w\" sizes=\"(max-width: 656px) 100vw, 656px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-428bab6 elementor-widget elementor-widget-heading\" data-id=\"428bab6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Guide on the IMU Tax in Italy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be060c9 elementor-widget elementor-widget-text-editor\" data-id=\"be060c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">If you own an Italian property and it is:<\/span><\/p><ul><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">A vacation home<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">A second home<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">A luxury property<\/span><\/li><\/ul><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Then you will need to pay a yearly property tax called IMU on your property. The amount can be difficult to determine as you will not receive a bill or any other notice. There is nowhere you can call to ask for the amount either. The good news is that the amount is typically not a very high amount.\u00a0<\/span><\/p><p><strong><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"font-size: 14pt;\">There is an agent who will calculate and pay your IMU on your behalf. She has given permission to list her here.<\/span><span style=\"color: #993300; font-size: 14pt;\"> Tracey Nicholas <\/span><span style=\"font-size: 12pt;\"><a href=\"mailto:property@abruzzoreality.com\" target=\"_blank\" rel=\"noopener\">property@abruzzoreality.com<\/a><\/span><\/span><\/strong><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">To figure the IMU there are two important things you need from your Property Deed.\u00a0<\/span><\/p><ul><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Your property Classification (Quite often you will find this to be in the A4 category you will find this where the legal description of the property is on you deed. On mine it is in Bold type. &#8211; Castasto Fabbricata del Commune &#8230;&#8230; Via Del such and such, N.xx, some more stuff and then <strong>Cat. A\/4<\/strong><\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Your Cadastral Rental Value (<strong>On my deed this is listed as \u00a0R.C. \u20ac 180,76<\/strong>)\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e993f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e993f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;pyramids&quot;,&quot;shape_divider_top_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M761.9,40.6L643.1,24L333.9,93.8L0.1,1H0v99h1000V1\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9d0ab43\" data-id=\"9d0ab43\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-273aadd elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"273aadd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/www.amministrazionicomunali.it\/imu\/calcolo_imu.php\" tabindex=\"-1\"><img decoding=\"async\" width=\"2152\" height=\"1384\" src=\"https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM.png\" class=\"attachment-full size-full wp-image-9689\" alt=\"IMU\" srcset=\"https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM.png 2152w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM-300x193.png 300w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM-1024x659.png 1024w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM-768x494.png 768w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM-1536x988.png 1536w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM-2048x1317.png 2048w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-11.19.04-AM-1568x1008.png 1568w\" sizes=\"(max-width: 2152px) 100vw, 2152px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/www.amministrazionicomunali.it\/imu\/calcolo_imu.php\">IMU Calculator Help ---&gt;&gt;&gt;&gt;&gt;<\/a><\/h3><p class=\"elementor-image-box-description\">This calculator is in Italian so I include some guidance. \nThis calculator is for 2022. If you are needing to calculate for 2021, there is one on this page as well. But as there is penalty and interest, you may find it easier to use a service. The links in this post offer one. I don't know the cost. Hopefully not much as the tax is not much. You might want to use them anyway. If you don't have an online Italian bank it can be hard to find a way to pay the F24 Form from outside Italy. <\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddf06cc elementor-widget elementor-widget-text-editor\" data-id=\"ddf06cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<article id=\"post-2426\" class=\"post-2426 page type-page status-publish hentry\"><div class=\"entry-content\"><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><strong><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">Cadastral categories in Italy<\/span><\/span><\/strong><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><strong>GROUP A<\/strong><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"tlid-translation translation\" lang=\"en\"><span title=\"\">A \/ 1 \u2013 Luxury homes.<\/span><br \/><span title=\"\">Real estate units belonging to buildings located in prestigious areas with building characteristics,<br \/><\/span><\/span><span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">technological and finishing of a higher level than that of the buildings of<\/span><br \/><span class=\"\" title=\"\">residential type.<\/span><\/span><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"\" title=\"\">A \/ 2 \u2013 Civilian Homes. <\/span><br \/><span title=\"\">Real estate units belonging to buildings with construction features,<\/span><br \/><span class=\"\" title=\"\">technological and finishing level responding to local market demands for<\/span><br \/><span class=\"\" title=\"\">residential buildings<\/span><\/span><\/p><div class=\"text-wrap tlid-copy-target\"><div class=\"result-shield-container tlid-copy-target\" tabindex=\"0\"><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">A \/ 3 \u2013 Economic Homes.<\/span><br \/><span title=\"\">Real estate units belonging to buildings with economy characteristics both for i<\/span><br \/><span title=\"\">materials used for finishing, and with technological systems limited to the<\/span><br \/><span title=\"\">indispensable<\/span><span title=\"\">.<\/span><\/span><\/div><\/div><div class=\"tlid-result-transliteration-container result-transliteration-container transliteration-container\">\u00a0<\/div><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">A \/ 4 \u2013 Popular homes<\/span><br \/><span class=\"\" title=\"\">Real estate units belonging to buildings with construction and construction characteristics<\/span><br \/><span class=\"\" title=\"\">finishes of modest level.<\/span> <span title=\"\">Limited supply of systems, although essential<\/span><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">A \/ 5 \u2013 Ultra-popular homes.<\/span><br \/><span title=\"\">Real estate units belonging to buildings with construction and construction characteristics<\/span> of<br \/><span class=\"\" title=\"\">very low level finishes.<\/span> <span title=\"\">Normally not equipped with sanitary facilities\u00a0 <\/span><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">A\/6 \u2013 Rural Homes.<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">A\/7 \u2013 Small Villa.<\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"tlid-translation translation\" lang=\"en\"><span title=\"\">A Small<\/span><\/span><span class=\"tlid-translation translation\" lang=\"en\"><span title=\"\"> villa must be understood as a building, even if divided into real estate units,<\/span><\/span><\/span><br \/><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"\" title=\"\">having constructive, technological and finishing characteristics of a building<\/span><\/span><br \/><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"\" title=\"\">civil or economic and be equipped, for all or part of the real estate units,<\/span><\/span><br \/><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"\" title=\"\">of outdoor areas for exclusive use.<\/span><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">A\/8 \u2013 Villa<\/span><br \/><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">For villas are meant those properties essentially characterized by<\/span><br \/><span class=\"\" title=\"\">presence of park and \/ or garden, built in urban areas intended for such<\/span><br \/><span class=\"\" title=\"\">constructions or in prestigious areas with constructive and finishing features, of high level<\/span><br \/><span class=\"\" title=\"\">higher than the ordinary.<\/span><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"\" title=\"\">A \/ 9 \u2013 Castles, eminent palaces.<\/span><\/span><br \/><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">This category includes castles and eminent palaces which, due to their structure,<\/span><br \/><span title=\"\">the distribution of internal spaces and built volumes are not comparable with the<\/span><br \/><span title=\"\">Standard units of the other categories;<\/span> <span class=\"\" title=\"\">they ordinarily constitute a single unit<\/span><br \/><span class=\"\" title=\"\">real estate<\/span><span title=\"\">.<\/span> <span class=\"\" title=\"\">The presence of others is compatible with the attribution of category A \/ 9<\/span><br \/><span class=\"\" title=\"\">units, functionally independent, censurable in the other categories.<\/span><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span class=\"\" title=\"\">A \/ 10 \u2013 Offices and private practice. <\/span><br \/><span class=\"\" title=\"\">This category includes real estate units that by type, endowment of<\/span><br \/><span class=\"\" title=\"\">systems and finishes are intended for professional activity.<\/span><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">A \/ 11 \u2013 Houses and accommodation typical of the places<\/span><br \/><span class=\"\" title=\"\">Mountain huts, huts, trulli, stones, etc \u2026<\/span><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><strong>GROUP B<\/strong><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">B \/ 1 Boarding schools and boarding schools;<\/span> <span title=\"\">admissions<\/span><span title=\"\">;<\/span> <span title=\"\">orphanages<\/span><span title=\"\">;<\/span> <span title=\"\">hospices<\/span><span title=\"\">;<\/span> <span title=\"\">convents<\/span><span title=\"\">,<\/span> <span title=\"\">seminaries<\/span><span title=\"\">;<\/span><span title=\"\">barracks<\/span><br \/><span title=\"\">B \/ 2 Nursing homes and hospitals (non-profit) B \/ 3 Prisons and reformers<\/span><br \/><span title=\"\">B \/ 4 Public offices<\/span><br \/><span title=\"\">B \/ 5 Schools and scientific laboratories<\/span><br \/><span title=\"\">B \/ 6 Libraries, art galleries, museums, galleries, academies that are not based in<\/span><br \/><span title=\"\">buildings of category A \/ 9<\/span><br \/><span title=\"\">B \/ 7 Chapels and oratories not intended for the public exercise of worship<\/span><br \/><span class=\"\" title=\"\">B \/ 8 Underground warehouses for food storage<\/span><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><strong>GROUP C<\/strong><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">C \/ 1 Shops and workshops<\/span><br \/><span title=\"\">C \/ 2 Warehouses and storage rooms<\/span><br \/><span title=\"\">C \/ 3 Workshops for arts and crafts<\/span><br \/><span class=\"\" title=\"\">C \/ 4 Buildings and premises for sports activities (non-profit)<\/span><br \/><span class=\"\" title=\"\">C \/ 5 Bathing establishments and healing waters (non-profit)<\/span><br \/><span class=\"\" title=\"\">C \/ 6 Stables, stables, remittances, garages (non-profit)<\/span><br \/><span title=\"\">C \/ 7 Canopies closed or open<\/span><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">II \u2013 <span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">SPECIAL DESTINATION PROPERTY<\/span><\/span><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><strong>GROUP D<\/strong><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">D \/ 1 Factory<\/span><br \/><span title=\"\">D \/ 2 Hotels and pensions (for-profit)<\/span><br \/><span title=\"\">D \/ 3 Theaters, cinemas, concert halls and shows and the like (for profit)<\/span><br \/><span title=\"\">D \/ 4 Nursing homes and hospitals (for profit)<\/span><br \/><span title=\"\">D \/ 5 Credit, exchange and insurance institution (for-profit)<\/span><br \/><span title=\"\">D \/ 6 Buildings and premises for sports activities (for profit)<\/span><br \/><span title=\"\">D \/ 7 Buildings built or adapted for the special needs of an activity<\/span><br \/><span title=\"\">industrial and not susceptible of different destination without radical transformations.<\/span><br \/><span title=\"\">D \/ 8 Buildings built or adapted for the special needs of an activity<\/span><br \/><span class=\"\" title=\"\">commercial and not susceptible of different destination without radicals<\/span><br \/><span title=\"\">transformations<\/span><span title=\"\">.<\/span><br \/><span class=\"\" title=\"\">D \/ 9 Floating or suspended buildings secured to fixed points on the ground, private bridges<\/span><br \/><span class=\"\" title=\"\">subject to toll.<\/span><br \/><span class=\"\" title=\"\">D \/ 10 Buildings for production functions related to agricultural activities.<\/span><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><strong>III \u2013 <span class=\"tlid-translation translation\" lang=\"en\"><span class=\"\" title=\"\">PROPERTY FOR PARTICULAR DESTINATION<\/span><\/span><br \/><\/strong><\/span><\/p><p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><strong>GROUP E<\/strong><\/span><\/p><p><span class=\"tlid-translation translation\" lang=\"en\" style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><span title=\"\">E \/ 1 Stations for transport, land, sea and air services.<\/span><br \/><span title=\"\">E \/ 2 Municipal and provincial bridges subject to tolls.<\/span><br \/><span title=\"\">E \/ 3 Buildings and buildings for special public needs<\/span><br \/><span title=\"\">E \/ 4 Paddocks for special public needs.<\/span><br \/><span title=\"\">E \/ 5 Buildings constituting fortifications and their dependencies.<\/span><br \/><span title=\"\">E \/ 6 Lighthouses, traffic lights, towers to make the municipal clock public<\/span><br \/><span title=\"\">E \/ 7 Buildings intended for the public exercise of cults.<\/span><br \/><span title=\"\">E \/ 8 Buildings and constructions in cemeteries, excluding columbaria, sepulchres and family tombs<\/span><span class=\"\" title=\"\">.<\/span><br \/><span class=\"\" title=\"\">E \/ 9 Buildings for special use not included in the previous categories of<\/span><br \/><span title=\"\">group E.<\/span><\/span><\/p><\/div><\/article><div class=\"blog-section\"><div id=\"respond\" class=\"comment-respond\">\u00a0<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e37eb94\" data-id=\"e37eb94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8eba7e elementor-widget elementor-widget-text-editor\" data-id=\"f8eba7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">The Calculator is in Italian, but not too complicated. Here is a breakdown<\/span><\/p><ul><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Seleziona\u00a0categoria\/tipologia: You will put in your Comune from the drop down and the Codice Castale will fill itself.\u00a0<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Percentuale\u00a0di\u00a0possesso: What percent do you own. (If a property is owned by two or more people, each as an individual obligation to make their own IMU payment for their respective ownership. <strong>This applies to spouses as well<\/strong>, if both their names are on the title.<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Mese inizio possesso. and Mese fine possesso: Applies if you have been owners for only part of the year.\u00a0<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Aliquota IMU acconto: This is the rate. It was prefilled for me, and was the correct rate. Here is a like to a site where you can lookup the various <a href=\"https:\/\/www1.finanze.gov.it\/finanze2\/dipartimentopolitichefiscali\/fiscalitalocale\/nuova_imu\/sceltaregione.htm?cm=&amp;anno=\" target=\"_blank\" rel=\"noopener\">IMU rate<\/a>s for any Comune in Italy. The PDF&#8217;s are in Italian but by scanning to the bottom sections, you can look and see if the rate that prefilled for you is also listed on the document. (Aliquota IMU Saldo same. Acconto means on account, or deposit, and Salso means remaining balance)<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Immobile storico\/inagibile (Historical or artistic interest &#8211; Probably NO<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">To the RIGHT of that is a little checkbox. Very hard to see with text. Riduz. immobile pensionato estero in conv. internaz. This is important to you. It is for property that is owned by <em>pensioners who live outside of Italy.\u00a0<\/em>This is probably you. It means you have a 37.5 percent discount. (This was changed for 2022. prior years it was 50% \u00a0Make sure you check it.\u00a0<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Riferimento\u00a0Immobile: Other references. Leave this blank unless you know what you are doing, in which case you would probably not be here to begin with.\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e29c316 elementor-widget elementor-widget-text-editor\" data-id=\"e29c316\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">Links to sites where you can get information and\/or engage someone to handle the whole thing for you.\u00a0<\/span><\/p><ul><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/www.studiolegalemetta.com\/en\/how-do-i-pay-imu-for-an-italian-property\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.studiolegalemetta.com\/en\/how-do-i-pay-imu-for-an-italian-property\/<\/a> \u00a0They can pay past and present IMU for you. There is a link to send in your information and ask for a quote.\u00a0<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/www.capecchilegal.com\/taxes-property-tax-in-italy-tax-lawyer\/\">https:\/\/www.capecchilegal.com\/taxes-property-tax-in-italy-tax-lawyer\/<\/a> \u00a0A guide to IMU Tax<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/www.idealista.it\/en\/news\/financial-advice-in-italy\/2021\/11\/29\/83753-a-guide-to-imu-what-it-is-when-to-pay-and-how-to-calculate-it\">https:\/\/www.idealista.it\/en\/news\/financial-advice-in-italy\/2021\/11\/29\/83753-a-guide-to-imu-what-it-is-when-to-pay-and-how-to-calculate-it<\/a>\u00a0And another one.\u00a0<\/span><\/li><li><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/www.amministrazionicomunali.it\/docs\/mod_f24\/Modello_F24_semplificato_2013.pdf\" target=\"_blank\" rel=\"noopener\">F24 Simplified Form<\/a>\u00a0 A PDF Form you can download or fill in online and then print.\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e56954c elementor-widget elementor-widget-image\" data-id=\"e56954c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-3.13.48-PM.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"F24 IMU\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6OTcwNiwidXJsIjoiaHR0cHM6XC9cL3RoZXNsb3d0b3VyaXN0LmNvbVwvdGhlc2xvdzFcL3dwLWNvbnRlbnRcL3VwbG9hZHNcL1wvU2NyZWVuLVNob3QtMjAyMi0wMy0yMC1hdC0zLjEzLjQ4LVBNLnBuZyJ9\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"475\" src=\"https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/\/Screen-Shot-2022-03-20-at-3.13.48-PM-1024x475.png\" class=\"attachment-large size-large wp-image-9706\" alt=\"F24 IMU\" srcset=\"https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-3.13.48-PM-1024x475.png 1024w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-3.13.48-PM-300x139.png 300w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-3.13.48-PM-768x356.png 768w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-3.13.48-PM-1536x712.png 1536w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-3.13.48-PM-1568x727.png 1568w, https:\/\/theslowtourist.com\/theslow1\/wp-content\/uploads\/Screen-Shot-2022-03-20-at-3.13.48-PM.png 1976w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Example of IMU Section of the Modello F24<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf32c5 elementor-widget elementor-widget-text-editor\" data-id=\"4cf32c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">SPECIAL INSTRUCTIONS FOR F24 IMU PAYMENT<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">For the payment of the Municipal Tax (IMU), in the &#8220;REASON FOR PAYMENT&#8221; section, the &#8220;EL&#8221; code is indicated in the &#8220;Section&#8221; column, while in each row the taxpayer must:<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the \u201cCodice ente\u201d space, enter the cadastral code of the Municipality in whose territory the buildings are located, consisting of four characters;<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the &#8220;rev.&#8221; Space tick the box if the payment refers to the repentance;<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the \u201cimmobil. changed &#8220;tick if there have been changes to one or more properties that require the presentation of the declaration of change;<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the space &#8220;acc.&#8221; tick if the payment refers to the deposit;<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the &#8220;balance&#8221; space, tick if the payment refers to the balance. If the payment is made in a single installment for down payment and balance, please tick<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">both boxes;<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the space &#8220;number of properties&#8221; indicate the number of properties (maximum 3 digits);<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the &#8220;reference year&#8221; space indicate the tax year to which the payment refers. If the space &#8220;rev.&#8221; Is crossed, specify<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">the year in which the tax should have been paid;<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8211; in the space &#8220;amounts due paid&#8221; indicate the amount due. If the taxpayer is entitled to the deduction (shown in column<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">&#8220;Deduction&#8221;) must indicate the tax net of the same.<\/span><br \/><span style=\"font-family: tahoma, arial, helvetica, sans-serif; font-size: 12pt;\">The &#8220;installment&#8221; space must be filled in only if the financial administration provides the relevant instructions, for example with circulars or resolutions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f8ef267 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8ef267\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-626ce52\" data-id=\"626ce52\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A Guide on the IMU Tax in Italy If you own an Italian property and it is: A vacation home A second home A luxury property Then you will need to pay a yearly property tax called IMU on your property. The amount can be difficult to determine as you will not receive a bill [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9722,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"editor_plus_copied_stylings":"{}","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3,84,335],"tags":[154],"class_list":["post-9682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-perpetual-expat","category-documents-and-registrations","category-taxes","tag-taxes"],"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/posts\/9682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/comments?post=9682"}],"version-history":[{"count":68,"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/posts\/9682\/revisions"}],"predecessor-version":[{"id":10422,"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/posts\/9682\/revisions\/10422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/media\/9722"}],"wp:attachment":[{"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/media?parent=9682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/categories?post=9682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/theslowtourist.com\/theslow1\/wp-json\/wp\/v2\/tags?post=9682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}