The deadline for the first installment of the Imu 2023 in Rome it’s June 16th. To carry out the payment of the imu Rome 2023 will be the owners of first luxury homes e you second box. In detail, the following will have to pay the Imu 2023 for the Municipality of Rome:
- owners of main residences e relative appurtenances classified as luxury homes;
- rural and instrumental buildings;
- buildings built and intended for sale by the construction company, which have remained unsold and not rented;
- all the properties other than the main residence;
- properties already registered in the cadastre in categories D and E;
Use the idealist calculator and make it easy imu calculation of 2023 in Rome.
What are the IMU 2023 rates in Rome?
The installment ofImu you will pay using the following rates for Rome’s Imu 2023:
- First house: 0.6% (cadastral categories A/1, A/8 and A/9)
- Accommodations assigned by autonomous social housing institutes: 0.76%
- Cadastral categories C1, C3, D8: 0.86%
- The theater and cinemas: 0.86%
- Non-profit properties: 0.86%
- Properties used as sales outlets of newspapers and periodicals: 0.86%
- Real estate units included in the Register of “historical shops” of Rome Capital: 0.86%
- Rural buildings for instrumental use 0.1%
- Buildings constructed and destined for sale by the construction company, as long as this destination remains and are not in any case rented 0.1%
- Agricultural land except for those exempt 1.06%
- Buildings classified in cadastral group D, with the exception of category D/10
Finally, theimu rate for second homes in Rome in 2023 is equal to 7.6 per thousand.
Find out how to proceed for the imu 2023 calculation in Rome
Per understand how to calculate the imu 2023 we must start from the same tax base, the cadastral incomerevalued by 5% and multiplied by the appropriate coefficients:
- 160 for group A dwellings (excluding cadastral category A10) and categories C2, C6 and C7.
- 140 for buildings in cadastral group B, C3, C4 and C5.
- 80 for the cadastral category D5 and A10 (offices and private studios).
- 60 for cadastral group D, excluding D5.
- 55 for the cadastral category C.
Rome imu calculation: a practical example
Let’s take as an example the case of Mr. Rossi, a taxpayer who owns a second home In the Municipality of Romewhich falls under the cadastral category A/3 with a cadastral income of 600.00 euros.
Per calculate the IMU in Rome in 2023we will follow the procedure below:
- Revaluation of 5% of the cadastral income: 600.00 euros + 5% = 630.00 euros.
- Application of the cadastral coefficient: 630.00 euros multiplied by 160 = 100,800 euros.
- application ofRome 2023 IMU rate: 100,800 euros multiplied by the 10,6% = 1.068,48 euro.
This calculation is required to determine the down payment amount IMU 2023which must be paid by the due date June 16th.
Take advantage of the idealista calculator to calculate the IMU 2023 for the municipality of Rome