The TASI tax – to be paid within October, 16th


The TASI tax – to be paid within October, 16th

Great Estate Network , Laws&Regulations Jun 13, 2013 No Comments

More than 5000 Italian municipalities approved the missing rates so that, within October, 16th, residents will receive the new Tasi rate. 659 municipalities, where it will be paid within October 16th, still fail to response. According to different specialists of the field, it will cost more than IMU. Here a vademecum about the new tax as published by ANSA during the past days.

RATES: the stability law included a base rate of 1×1000 with an upper limit of 2,5×1000 for the first homes and of 10,6×1000 for the second ones (Tasi+IMU). Government gave to the Municipalities the possibility to increase the rates till a 0,8% maximum by distributing the increasing between the first and second home. This has to be limited to the deduction concessions, which, compared to IMU, are nationally disappeared. 

FIRST HOMES: the rate can increase till a maximum of 3,3×1000.

SECOND HOMES: it is possible to reach the 11,4×1000. For second homes and all the other building – offices, shops, sheds, etc. – IMU and Tasi have to be paid. 

LUXURY PROPERTIES: the 73.000 houses registered into the luxury categories (A/1, noble residences, A/8 villas and A/9 castles) will continue to pay the IMU on the first home, with a maximum rate of 6×1000 and with the unique deduction of € 200,00, without the € 50,00 extra for every paper. On this houses, with a maximum 3,3×1000 rate, Tasi have to be paid too, but their sum cannot go over te 6,8×1000.

PROPERTIES FOR RENT: even in this case, the IMU and Tasi taxes have to be paid with a 11,4×1000 maximum limit. IMU is entirely paid by the owner, while Tasi by the tenant who has to pay a 10-30% of it, according to the municipality.

CALCULATION: the taxable amount is the IMU itself. So, the cadastral rent is re-evaluated of the 5% and the result will be multiplicated for the coefficient which changes according to the property typology (160 for the houses). On this value, the municipal rate and the eventual deductions are applied.

WHEN AND HOW THE PAYMENT: in order to pay the Tasi tax, the F24 model or the postal account form have to be used. The payment is divided into two rates. In about 2000 municipalities which agreed the rate in May, while the first one will be paid in June, 16th. For the late administrations which, instead, communicate the decision within today, there is the possibility to pay in October, 16th. This updating took place in more than 5000 municipalities, but more than 600 still miss. In this case, the 1×1000 base rate will be paid in a unique solution within December, 16th

Marianna Gaiotto

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