TASI: specifications on a new tax

With the new law for the 2014 home plan, new taxes related to the ownership of buildings and the provision of municipal services, which fall under the single municipal tax IUC, become part of the tax regime: it includes the IMU (excluding the main dwellings), the Tari, that is the tax on waste to be paid by the user, and the Tasi which constitutes the tax on “indivisible services”. Tasi is the tax relating to services aimed at the community such as public lighting, road surface maintenance etc. and will be borne by both the owner and the user of the property. Depending on the municipal regulation, the tenant will have to pay between 10 and 30 percent of the total amount of the tasi calculated by applying the rate: compared to the formulation established in the stability law which set a maximum ceiling for the tasi at 2.5 for the first house and 10.6 for the second (sum of tasi + imu second house), the government intervened to allow the municipalities to increase the rates up to a maximum of 0.8 per thousand and the mayors will have the power to establish how to distribute this increase between the main and second homes for the first home: the rate may go up to 3.3 per thousand. for the other properties: imu + tasi cannot exceed 11.4 per thousand (i.e. 10.6 per thousand including tasi and imu plus the 0.8 increase) and will be paid with the rates decided in the previous 12 months the tax year 2014.

the decree established two different ways in the municipalities that will not be able to set the rates by May 23 and publish the resolutions on the portal of fiscal federalism by May 31: main dwellings: advance payment will not be paid, full payment will be sent back to the other properties : on June 16 they will have to pay the deposit equal to 50% of the standard rate tax of 1 per thousand. in December they will run the risk of having to return the share in the municipalities that will not put their money on these properties (perhaps because the IMU is already at 10.6 per thousand) The deductions: “the increase can be decided by the municipalities to provided that the related revenue is intended to finance deductions or other measures relating to the main home in such a way that the effects on the tax burden are equivalent to those of the first home imu “. the combined effect of rates and deductions may cause the revenue of the tasi to be lower than that of the first tax, due to the lack of a specific constraint that causes the extra revenue to be destined entirely for the deductions, for example , in cagliari the municipality has decided not to introduce any deduction and fix a rate of 2.1 per thousand for all rental properties: in this case both the imu and the tasi will be paid with the maximum limit of 11.4 per thousand. the imu will be paid in full by the owner; the tasi will be paid by the tenant for a fee between 10 and 30%, at the choice of the municipality. in the case of leased properties, the tasi will be entirely borne by the tenant. tasi calculation: to calculate the new tax on indivisible services, which has the same tax base as the municipal tax, you will have to start from the cadastral income, revalue it by 5% and multiply the result by the coefficient that varies according to the type of property ( 160 for housing). on this cadastral value the municipal rate must be applied, with any deductions, always on a local basis how and when to pay: to pay the fee you can use the f24 model or the postal current account slip. with an amendment of the pd it is clarified that the tasi will have to be paid in two installments on June 16 and September 16. the two installments may be of different amounts. citizens will still have the option to choose the payment in a single solution, which must be paid in mid-June for the year 2014, if the municipality has not approved the new rates, the June installment will be paid at the base rate 1 per thousand.