IMU on the Former Porter's Room Leased by the Condominium

When a condominium uses the former porter's room, or another common premises with its own cadastral income, for leasing to third parties, IMU remains due because it is a property tax tied to possession and not to use. The taxpayers continue to be the owners collectively, pro rata, and the manager pays the tax with common funds. The rent received is instead income from buildings that owners declare separately in proportion to the thousandths (millesimi): the property tax and the income tax follow distinct paths.

Leasing Does Not Remove IMU

Many wonder whether, by leasing the former porter's room, IMU passes to the tenant or ceases. It does not. IMU targets possession of the property, so it remains borne by the owner, that is the owners as co-owners of the common asset. The lease concerns enjoyment of the asset and collection of the rent, but it does not transfer the IMU obligation to the third-party tenant.

The former porter's room converted into income premises, if registered with its own income, is a taxable property: the fact that it produces rent not only fails to exclude the tax but often entails applying the ordinary rate for properties other than the main residence, as set by the municipality.

Who Is the Taxpayer

Possession of the former porter's room belongs pro rata to all owners, who are the taxpayers. The manager, within their powers, calculates IMU, meets the deadlines and pays it in a single cumulative amount, then allocates the charge among owners. The tenant has no IMU obligation: they pay the agreed rent and, if the contract provides, the accessory charges, but not the property tax.

IMU and Rental Income: Two Different Taxes

It is essential not to confuse two distinct levies. IMU is a property tax on possession, owed to the municipality and paid by the manager on behalf of owners. The rent, instead, is income from buildings that each owner declares pro rata in their own tax return, contributing to the formation of their total taxable income. The condominium does not declare the income as an autonomous entity: the individual co-owners do.

• IMU: property tax on possession, paid by the manager, allocated by thousandths.
• Rent: income from buildings declared by individual owners pro rata.
• The tenant is not the IMU taxpayer on the common premises.
• The manager certifies to owners the rent share and the IMU share.
• The lease must be registered with the Italian Revenue Agency.

How IMU Is Allocated Among Owners

The IMU charge on the leased former porter's room is an expense relating to a common asset. It is normally allocated in proportion to the thousandths of ownership, consistent with pro rata title to the asset. The resolution by which the meeting decides to lease the premises should also clarify the treatment of related expenses and taxes, so as to make the net impact of the lease transparent for each owner.

The Meeting Resolution and Income Management

The decision to lease a common asset rests with the owners' meeting, which grants its enjoyment to a third party. The manager collects the rent, handles its annual allocation among owners in proportion to the thousandths and certifies to each the share of income received in the calendar year, a figure needed to complete the tax return correctly. Transparent management links the rent collected, the IMU paid and the net shares attributed to each member.

Why Keep the Two Flows Separate

Keeping the IMU charge and the rental income distinct avoids errors in the statements and in the owners' personal returns. Otherwise, the risk is attributing gross income to owners without highlighting the corresponding IMU, or treating IMU as a tenant cost. Orderly accounting shows for each owner the rent share, the tax share and the net result.

With management software such as AmministraPro the manager can record the contract, track the rents collected, calculate and allocate IMU on the common property and produce, at year end, the statement of income and tax shares for each owner. The features for accounting and local taxes are described on /funzioni and the plans on /prezzi.