The balance of the IMU tax for the year 2025 must be paid by December 16, 2025.
Considering that the payment of the first installment of IMU for the year 2025, which expired on June 16, 2025, was made on the basis of the rates and deductions provided for the year 2024, any changes decided by the municipalities for the current year are only relevant when paying the balance, with a possible adjustment to the first installment.