Real Estate

What is it

The IMU (Single Municipal Tax) is due for the possession of:

• buildings, excluding the main residence and its appurtenances (unless the unit is classified under cadastral categories A/1, A/8, and A/9)
• buildable areas
• agricultural land.

It is due by:

• the owner
• the usufructuary
• the holder of the right of use or habitation
• the holder of emphyteusis or surface rights
• the parent assigned the family home as a result of a court order
• the concessionaire of state-owned areas
• the lessee of properties to be built or under construction, granted under a financial lease.

The amount payable depends on the value of the property, expressed through the cadastral income, on which the calculation is made using the rates approved annually by the Municipality where the property is located.

ABACO is responsible, depending on the contract with the Municipality/Authority, for the assessment, collection, and recovery of credits related to the IMU.

How to

If you need to obtain information, you can submit a report.
We also invite you to consult the documentation related to your Municipality on this page.