The deadline for the payment of the IMU advance for 2025 has been officially announced, set for June 16. Taxpayers are required to pay the first installment in advance, calculated based on the tax due for the first semester of 2025, applying the rates and deductions from the previous year. For 2025, the IMU rate for Other properties has been adjusted to 10.6 per thousand. It is important to emphasize that the primary residence remains exempt from IMU, provided that there is registered residency and habitual dwelling.
Additionally, it should be noted that properties classified under categories A1, A8, and A9 do not qualify for the exemption. To assist taxpayers in calculating their IMU, an online service is available that allows users to print the F24 form directly from the official website.
