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Contenuto principale

- Finance Department releases Circular Letter n. 3/DF on the application of the IMU local municipal tax (Imposta Municipale Propria)

Press release N° 63 of 05/18/2012

The Finance Department of the Ministry for the Economy and Finance today released the Circular Letter n. 3/DF that clarifies all aspects concerning the application of Imposta Municipale Propria (IMU), the municipal tax. In particular, the Circular defines the criteria for the calculation of IMU, including the rebates that are applicable; the categories of taxpayers that must pay the local tax; and the types buildings (e.g. rural) and lands (e.g. agricultural) to which a reduction is allowed.

Through the "Save Italy" decree, the government envisages raising the resources for the financing of economic stimulus measures through the application of a property tax. In particular, "Salva Italia" brought forward to 2012 the IMU tax, including in its application the principal place of residence, and foreseeing, in the calculation of the taxable base, an initial alignment to market values of property.

The ministerial Circular Letter as well as a number of slides with practical illustrations and clarifications are available at

Rome 05/18/2012