Double Deadline for Property Tax (IMU) on June 17 and 30

Important Dates for Imu in June

June is a crucial month for Imu, as there are two important deadlines to keep in mind.
Firstly, the deadline for the payment of the first installment is set for June 17th.
Secondly, on June 30th, the declaration for Imu is due.

Imu First Installment on June 17, 2024

The deadline for the first Imu installment on June 17th (since the 16th falls on a Sunday) applies to property owners who do not reside in their primary residence or own a luxurious primary residence.
The second payment deadline is scheduled for December 16th, by which the tax balance must be settled.

Aside from the Imu payment, many taxpayers will also have another double appointment in June if they are required to submit the Imu declaration, which is not mandatory every year.

Imu Declaration 2024

In 2024, as is customary (with the exception of 2022 when the deadline was postponed to the following year), the Imu declaration must be submitted by June 30th, even though it falls on a Sunday.

The Imu declaration is not mandatory for everyone and especially not an annual deadline.
Who needs to submit the Imu Declaration? Only taxpayers who own properties that have had a reduction in the due tax in the reference year (for 2024, the reference year is 2023).
It must also be filed if the Municipality does not possess the necessary data to accurately determine the tax owed by the taxpayer.

Who Needs to Submit the Imu Declaration?

In 2024, the Imu Declaration must be submitted if the property in question, for example, has received a historical interest declaration and, consequently, a 50% reduction in tax.
In this case, the declaration is a one-time requirement and does not need to be repeated in subsequent years.
The Imu Declaration is only necessary in the event of changes that affect the tax amount.

The Declaration must be submitted by June 30th of the following year in which the changes occurred (or when the property was acquired).

How to Submit the Imu Declaration?

There are several ways to submit the Imu Declaration:

• Hand-delivered to the Municipality;
• Sent in a sealed envelope via registered mail (without a return receipt) to the Tax Office of the relevant Municipality, clearly stating “Imu Declaration” and the reference year on the envelope;
• Through Pec (certified email);
• Electronically, also using the services of the Revenue Agency and potentially with the assistance of an intermediary.