Prospectus and rules
From 2025, Municipalities can differentiate IMU rates based on a maximum of 128 cases. The possibilities for variation have led to a drastic reduction compared to the approximately 250,000 combinations recorded in the past, but the greater margins for maneuver were requested by the local authorities, who considered the grid in force to be too narrow.
With the Prospectus, the properties remain divided into six main categories: luxury main residence, instrumental rural buildings, properties in cadastral group D (warehouses and factories), agricultural land, building areas and other buildings. For luxury homes (categories A1, A8 and A9) and instrumental rural buildings, no differentiation in rate is permitted compared to what is established by law. For all other types, the Municipalities can introduce variations based on the criteria indicated in the Prospectus.
Unusable properties, reduced IMU not only for earthquakes and floods
First of all, therefore, the Ministerial Decree of 6 November extends the possibilities of reducing the rate for unusable buildings. In addition to the hypothesis of unusability following natural disasters (reduction of the tax to 50% already foreseen by law) there are different cases, for which the Municipality can remodulate the tax for all other construction-type causes that lead to unusability.
This category includes buildings that are unusable due to structural collapse due to land subsidence or construction defects, properties damaged by fires, buildings declared uninhabitable due to serious static problems or dangerous hygienic-sanitary conditions, structures that have suffered damage from explosions or atmospheric events that cannot be classified as natural disasters. The possibility applies to all categories, including production buildings. Technical professionals will be called to certify the unusability in question.
Taxable person requirements, new categories for businesses and entities
As regards entities and businesses, the new Prospectus expands the taxable entity requirements that municipalities can use to differentiate the rates. To the conditions already provided for (possession by non-profit organizations or third sector bodies, civil invalidity, disability recognized pursuant to law 104/1992) three new categories are added: properties owned by non-commercial entities, properties owned by companies or other entities with legal personality, properties owned by companies or other entities without legal personality.
These conditions appear in numerous sections of the prospectus: homes rented or on loan, homes available, homes used directly, tourist accommodation facilities, properties in categories A10-BC, buildings in group D. Municipalities can therefore modulate the rates taking into account the legal nature of the owner. The decree also replaces the term “property” with “possession”, and “owner” with “taxable subject”, aligning the terminology of the prospectus with that of article 1, paragraph 743, of law 160/2019, which also identifies holders of real rights of usufruct, use, habitation, emphyteusis or surface area as IMU taxable subjects.
Energy production systems, rates differentiated across three power bands
Also noteworthy is the intervention for renewable energy production plants. The Prospectus, in fact, broadens the differentiation options compared to the previous text which only provided for the possibility of distinguishing systems “greater than” a certain power in kW. Now, however, three variants are foreseen: systems up to a certain threshold, systems above a threshold, or power ranges (from x kW to kW).
Municipalities can use this parameter to modulate taxation based on the size of the systems present in the area, for example by applying reduced rates for systems up to 20 kW and ordinary rates for higher powers, or by creating intermediate bands.
Free loan, benefits even outside the family
Finally, for free loans, the Prospectus introduces a distinction that did not exist before. In addition to the 50% reduction provided under specific conditions for homes used by children and parents, the Municipality can now differentiate the rates not only with reference to degrees of kinship but also for all other cases.
Possible benefits, therefore, even when it comes to properties given for free use to subjects without family ties, and therefore, for example, also to subjects other than natural persons.
The timing for the new rates
The new features will be seen next year. In fact, the Municipalities must send the IMU rates statement for 2026 by 14 October 2026 through the IT application available in the Fiscal Federalism Portal. The prospectus becomes effective if published on the Department of Finance website by 28 October 2026.
Anyone who does not approve and publish the prospectus within the established deadlines will have the rates in force in the previous year applied. For the Municipalities that in 2025 did not decide according to the new methods, the basic rates established by law will continue to apply (0.86 per thousand for properties other than the main residence) until the approval of a first compliant Prospectus.
