Who pays the property tax (IMU) in case of rent, tenants or landlords?

Who Pays the IMU 2024: Tenant or Landlord?

As the deadline for the payment of the first installment of IMU 2024 approaches, set for June 17, 2024 (since the 16th falls on a Sunday), it’s important to clarify any doubts that may arise, especially for those living in a rented house.

IMU Rules and Changes

IMU rules have not changed much over the years, except for a recent exception concerning couples with different residences.
The Constitutional Court intervened with sentence No.
209 of October 13, 2022, establishing that couples with different residences can both benefit from IMU exemptions on properties designated as main residences.

The new IMU, which absorbed Tasi starting from 2020, has been granting total exemptions for tenants for several years now.
In the past, tenants were also required to pay a portion of the IMU.
Therefore, on the upcoming deadline of June 17, 2024, only owners of properties other than their primary residence are required to pay the advance payment, while tenants are completely exempt from the tax.

Introduction of the New IMU

The new IMU was introduced by the 2020 Budget Law, merging IMU and Tasi for the sake of tax simplification.
Until 2019, tenants also had to pay a percentage of Tasi, ranging from 10% to 30%, while the remaining 70% to 90% was the responsibility of the owner.

Starting from 2020, the rules have changed: tenants are now exempt from IMU payments, with the advance payment due on June 17 and the balance on December 16.

Exemptions for 2024

Tenants are not the only ones exempt from IMU in 2024.
When it comes to exemptions, there are two different scenarios: standard exemptions and those provided through municipal deliberations.

Standard IMU exemptions apply to the main residence and related pertinences (one for each cadastral category).
Owners of second homes are also exempt from payment if the property is illegally occupied and a complaint has been filed with the judicial authorities.

For “extraordinary” exemptions, it is advisable to consult the deliberations of your Municipality to understand the specific provisions.
Additionally, even if you are not entitled to a total exemption, you may still qualify for reductions, such as those applicable to historically or artistically significant properties.

Other reductions include a 50% reduction for family free accommodations (Budget Law 2019) and a 25% reduction for properties leased at agreed-upon rates, provided that the contract is registered.