The following notes aim to give property owners and rights holders a clear, usable map of the IMU 2026 rules that apply in the Municipality of Rivoli. You will find the confirmed payment deadlines, the main aliquote approved by the municipal council, the codes to use on the
F24 form and the typical documentation needed to access reductions or exemptions. This text emphasizes practical steps while keeping references to the legal framework, such as Delibera n.187/2026, and points to the municipal simulator and the Sportello Tributi for personalized help. The aim is to turn technical details into actionable items so you can prepare payments or declarations with confidence.
When to pay and how the calendar works
The municipal timetable keeps the usual split in two instalments: acconto due on 16 June 2026 and saldo due on 16 December 2026. It is still possible to pay the full annual amount in a single solution by the June deadline. If the annual liability for a single obligation is equal to or below €12.00, payment can be omitted in practice. Remember that for changes of ownership or possession the tax is computed by counting the months of ownership according to the municipal rules; monthly
apportionment follows the conventional day-counting method indicated by the administration. For delayed or underpaid sums the ravvedimento operoso can be used to regularize the position with reduced penalties and interest as provided by law.
Approved rates and who they apply to
The Council’s resolution (Delibera n.187/2026) sets the main percentages to be used across property types. Among the key entries: a 0.60% rate for luxurious dwellings (categories A/1, A/8, A/9) with a standard deduction of €200; a 0.52% rate for units rented under agreed contracts or granted free of charge to first-degree relatives when formal requirements are met; and an ordinary rate of 1.06% for second homes, commercial premises and offices. The municipality also specifies rates for areas fabbricabili and agricultural land, plus tailored percentages for category D buildings and for rural buildings used as instruments of agricultural activity.
Codes and F24 details
When paying by self-assessment you must enter the correct municipal code and tributo codes on the F24. Use municipal code H355 and the following tributo identifiers: 3912 for luxury dwellings (A1/A8/A9), 3918 for other buildings, 3916 for buildable land, 3914 for agricultural land and 3913 for rural instrumentals. For category D properties split the state and municipal shares using codes 3930 and 3925. The municipal portal provides a prefilled F24 simulator and you can book a face-to-face appointment at the Sportello Tributi for more complex situations.
Exemptions, reductions and required declarations
Exemptions are preserved for the primary residence that is not classified as luxury (categories A/2–A/7) and for one qualifying outbuilding per permitted category (C/2, C/6, C/7). The municipality confirms reliefs for properties occupied unlawfully if the occupation has been reported to authorities, for certain religious buildings, for some E-group categories, for housing held by indivisible cooperatives and for non-commercial entities when the use is strictly non-commercial upon filing the appropriate IMU ENC declaration. A frequently used benefit is the 50% reduction of the taxable base for a free loan-for-use to a first-degree relative, which requires registration of the agreement with the Agenzia delle Entrate and compliance with residence and possession criteria.
Declarations and duration
An IMU declaration must be submitted within the administrative deadline—by 30 June of the year following any change that triggers a tax obligation—unless the municipality already holds the updated data (for instance following a registered sale). The forms published on the municipal site are the proper channel to notify agreements such as agreed-rent leases and free loans. Once filed correctly, a declaration remains effective for subsequent years until facts change and a new declaration becomes necessary. Keep copies of registrations and contracts, because many reductions are conditional on documentary proof.
How to calculate the taxable base and other technical rules
For buildings the base imponibile is obtained by increasing the cadastral income by 5% and applying the relevant coefficient: 160 for most housing categories (except A/10) and for certain storage/garage classes; 140 for group B and some C classes; 80 for A/10 and D/5; 65 for most D categories; and 55 for C/1 commercial units. Agricultural land uses a 25% uplift of the cadastral income multiplied by 135, while buildable land is measured at market value as of 1 January. Month attribution for transfers follows the municipal day-counting rule. For late compliance, the ravvedimento operoso regime permits reduced sanctions with interest at the legal rate; note that some transitional or specific provisions apply to violations occurring before 01/09/2026.