Property Tax Service in Spain

Who it is for

This service is for people who own property in Italy, including people who live abroad or have moved there. It explains the local property tax called IMU and helps owners follow the rules.

Which properties pay

• Luxury main homes: those registered as stately homes, villas, or castles and palaces of special artistic or historical value (official categories A/1, A/8 and A/9).
• Second homes and other property, such as shops and workshops.

Ordinary main homes (categories A/2 to A/7) and some linked spaces, such as garages and storerooms, are usually exempt.

How the tax is worked out

• Find the property's official rental value in the land register, called the cadastral income. It appears in the purchase contract or can be obtained from the register.
• Increase this value by 5%.
• Multiply it by a set number, for example 160 for homes and their linked spaces.
• Apply the rate set by the local council.
• For luxury main homes, take off €200.

The tax is paid by the owners, and also by people with certain rights over the property, such as the right to live in or use it. If several people own a property, each pays according to their share.

What the service includes

• Advice from tax experts on what you owe
• Help gathering and checking documents, including land register records
• Working out the right amount using the latest local rates
• Guidance on filing and paying on time

Why it matters

Paying correctly helps you avoid fines, plan your costs, and it funds local services. The tax began in 2011, was extended to main homes in 2012 and was reformed in 2020.