IMU declaration 2022×2021: submission extended to 30 June 2023

The obligation to submit the IMU declaration for the 2021 tax year was extended from 31 December 2022 to 30 June 2023 following the approval of the Decreto Milleproroghe by the Council of Ministers on 21 December 2022. The submission must be made using the new form approved by the Ministerial Decree 29.07.2022.

The declaration may be submitted:

  • electronically, directly by the declarant;
  • through an intermediary authorized pursuant to art. 3, paragraph 3, Presidential Decree no. 322 of 22 July 1998 and subsequent amendments;
  • by delivering a paper copy to the competent office.

Please note that the obligation to submit the IMU declaration arises only in cases where there have been changes with respect to what results from the declarations already submitted, as well as in cases where variations have occurred that are not, however, knowable by the municipality.

In particular, the IMU declaration must be submitted when:

  • the properties enjoy tax reductions (for example historic buildings, uninhabitable, granted on loan to family members, so-called goods)
  • the Municipality is not in possession of the information necessary to verify the correct fulfillment of the tax obligation (for example, leasing, extraordinary operations, building area)
  • it enjoyed the exemption from the payment of the IMU based on the decrees related to the COVID-19 emergency.