From second homes on loan to historic buildings, up to couples with different residences: the benefits to check before the deposit on 16 June and the declaration on 30 June
It’s almost time for the IMU 2026 advance payment to expire. For most taxpayers, the first appointment is on June 16, 2026 and the balance must then be paid by December 16th. But it is convenient to check your position immediately, because there are exemptions and reductions that can make a difference on the amount due. In particular, those who own properties on loan, historic buildings, unusable homes or find themselves in particular family situations could be entitled to tax benefits that are often little known but fully valid also for 2026. And you also need to mark a second date on your calendar. By June 30, 2026 the Imu declaration must be submitted in the event of changes occurring in 2025 that the Municipality cannot know independently.
Who has to pay the IMU in 2026
The IMU mainly concerns properties other than the main residence. Owners of second homes must pay the tax; rented housing; vacant properties; offices and professional studios; shops and commercial premises; warehouses and production buildings; non-exempt building areas and agricultural land. The tax is due in proportion to the months of possession of the property.
When you don’t pay the IMU: all the exemptions
The main exemption concerns themain residencei.e. the property in which the taxpayer has his registered residence and habitual residence. The exemption also extends to appliances, within the limit of one unit for each cadastral category: C/2 (cellars and attics); C/6 (garage and parking spaces); C/7 (canopies). However, homes considered luxury belonging to the cadastral categories are excluded from the exemption: stately homes (A/1); villas (A/8) and castles and historic buildings (A/9). In these cases the IMU must be paid, even if it is a main residence. There are several cases in which there is exemption from paying IMU. When the house is assigned to the ex-spouse or the custodial parent of the children following a judge’s order; when it comes to social housing and assigned by Iacp. Exemption also for the homes of undivided ownership building cooperatives used as the main residence of the members and for unrented properties belonging to personnel of the Armed Forces, Police, Fire Brigade and prefectural career. And you don’t pay IMU for some properties owned by elderly or disabled people permanently hospitalized in healthcare facilities, if the municipal regulations provide for it. The exemption for children remains confirmed for 2026 illegally occupied propertiesif the owner has reported to the judicial authority for illegitimate occupation or trespass.
Spouses with different residences: exemption on both homes
Then there is the question of married couples living in different homes. After a ruling by the Constitutional Court in 2022, the constraint that allowed only one home per family unit to be considered exempt was eliminated. Also for 2026, therefore, husband and wife can benefit from the IMU exemption on two different properties, even if they are in the same municipality. The fundamental condition is that each spouse has their registered residence and actual habitual residence in the property. It is therefore not enough to formally transfer residenceit is necessary to demonstrate that the home is really the place where one usually lives. As? Consumption of water, electricity and gas and the choice of GP in the reference area are considered evidence. And any document certifying the continuous use of the home.
Free loan between parents and children: how to get a 50% discount on Imu
Among the most used benefits is the 50% reduction in the tax base for properties granted on free loan between parents and children. This is not a total exemption, but a reduction that halves the basis on which the tax is calculated. But some conditions are needed: the loan agreement must be registered; the borrower must use the property as a main residence; the owner must reside and live in the same municipality in which the property is located; the bailor can only own his main home and, at most, the property granted on loan. And finally, the property must not belong to the cadastral categories A/1, A/8 and A/9. However, no discount if the loan for use is towards third parties.
The other cases in which the Imu is paid with a discount
The 50% reduction does not exclusively concern free loan between parents and children. The same benefit is also there for buildings declared to be of historical or artistic interest and for unusable or uninhabitable and unused properties. Another very widespread concession concerns properties rented to agreed fee. In this case the owner benefits from a 25% reduction in IMU due compared to the ordinary amount. Furthermore, the 50% reduction for the only home owned in Italy by citizens residing abroad and holders of pensions accrued under an international agreement with our country, provided that the property is neither rented nor granted on loan.
