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The IMU (Imposta Municipale Propria) is the municipal property tax in Italy. It primarily affects holiday homes and second homes and is not calculated based on the purchase price or market value, but rather on the cadastral yield (rendita catastale) . The cadastral yield can be found on the cadastral extract (visura catastale), which is available online for every property. For a typical residential property, the calculation can be represented as follows: Cadastral tax × Natio