June is a month of deadlines and obligations for families and businesses. Between tax payments, property taxes, and household utility bills, taxpayers must pay attention to several deadlines to avoid penalties.
June 16th: Focus on IMU
The most important date for property owners is June 16, the deadline for paying the first installment (deposit) of the 2026 IMU. The payment, equal to 50% of the annual tax, must be calculated using the rates and deductions approved by municipalities for 2025 and published on the Ministry of the Economy and Finance's website.
Owners of second homes, luxury properties (categories A/1, A/8, A/9), agricultural land, and building lots are required to pay, with the usual exemptions for non-luxury primary residences and instrumental rural buildings. Payment can be made using Form F24 or a postal payment slip. A lump sum payment can also be made by the same date. The final balance is due on December 16th, based on the 2026 tax rates.
June 30th, the day of fiscal balance sheets
June 30th is the key deadline for numerous payments and declarations. These include:
- Balance of income taxes for 2025 and first advance payment for 2026 for personal income tax (IRPEF), corporate income tax (IRES), and regional production tax (IRAP) (with the possibility of extension to July 31 with a 0.40% surcharge).
- Payment of the flat-rate tax on rent, IVIE and IVAFE.
- Annual fee to the Chambers of Commerce.
- Submission of the IMU tax return for changes occurring in 2025.
- VAT holders also face additional obligations related to VAT settlement and withholdings. The Income Tax and 730 forms also require attention, with specific deadlines for CAF (Tax Assistance Centres) and intermediaries.
Bills and utilities: pay attention to your routine
There's no shortage of billing deadlines for electricity, gas, and water, which follow the bimonthly or monthly billing cycles of individual suppliers. In June, many customers receive adjustments for their spring consumption. Remember: the two-year statute of limitations protects consumers from claims relating to very old bills.
Other obligations
In the first weeks of the month, don't forget to register rental contracts (June 1st) and pay the installments of the fourth debt relief program.
(Unioneonline/E.Fr.)