Hi there, we bought a house in January and I've

Francesca64 Image
12/14/2020 - 18:53

Hi there, we bought a house in January and I've just found out we need to complete the Dichiarazione IMU.  I've looked at the guidance but I'm still not clear and would be grateful for advice:

The Caratteristiche code (box 1) - I can't see one that corresponds to a property that's a second home.  Should I leave blank and add a note stating it's a second home?

Valore (box 12) - is this what we paid for the house, or the amount of the rendita from the visura, or something else?

The purchase was a house and 2 parcels of adjoining land - do they need including, as I thought that we don't pay IMU on the land?

Also, I know it's late in the day, but any recommendations for someone who can give a definitive calculation for the IMU that we need to pay?  I paid what I estimated to be half the annual figure in June, and will do something similar for December, but it would be good to get it right!

Many thanks in advance!



You need an F24 semplificato, which you complete with your anagrpahical details.

In the boxes below check EL, , the tribute code which if its just a house will be 3918, put in your ISTAT code for your comune,  check the S box, the number of buildings you are paying IMU for, the year, and the amount.   Thats all. 

As to the calculation, it depends on your comune, the catastal value of your property, and the aliquota the comune has set.  I would call the IMU office of your comune and ask them for help.

As a further note - not all land is exempt.  You are at sea level so I presume you would pay on land unless it is exempt for some reason. 

Thanks for your message. I did ring the comune to ask about this but we have to do everything by email because they're working from home due to Covid.

They emailed me the Dichiarazione form to complete, and I have got back to them with some questions, but I wondered if anyone knew the answers in the meantime as they have never been that quick to respond!

They also sent me the document with the rates in, and I will complete the calculation as I think it should be done, but I am keen at some point to get a definitive way of doing it so I know that I am doing it right!

You could also get in touch with your local CAF who will calculate it for you for a small fee.  OTherwise pay what you think is right, and then you can always make up any difference next year, once the comune offices are open again.  

Thank you all. This morning I did eventually manage to speak to someone at the comune, I have emailed him with further information and fingers crossed he will be able to give me a figure. Thanks again for taking the time to reply. 👍