The IMU deadline concerns over 25.3 million owners who own properties other than their main residence. In June you pay the deposit that applies to the months of actual possession in the current year.

On the 30th of the month the payment of the 2022 balance and the first 2023 advance for Irpef, Ires, Irap and substitute taxes (the various lump sums) expires. The last Budget Law introduced a novelty concerning illegally occupied properties: they will not have to pay the tax.