Imposta Municipale Unica: guida per gli host di case vacanze
🏠 Imposta Municipale Unica (IMU), introduced in Italy in 2012, applies to second homes, commercial properties, and short-term holiday rentals. Calculation formula: IMU = (Cadastral Value × Coefficient) × Municipal Rate; example given with a luxury house in Rome, €2,752/year. From January 1, 2025, all holiday rentals require a National Identification Code (CIN) with fines from €500 to €5,000 for non-compliance. Certain cities limit short-term rentals to 120 days/year. Registration for CIN must be completed by January 1, 2025, and IMU payments can be deducted from taxes. Chekin offers automation tools for guest registration and legal compliance.
Condividi