Deductions were more than tax rates. In the difficult adventure of Tasi 2014, the residents of the Municipality of Milan have to deal with a higher quantity of numbers than that of many other cities. The tax rates, the capillary distinctions between the various types of properties, the divisions between landlords and tenants are not enough. To complicate an already non-linear calculation, in the Lombard capital there is also a system of deductions on main residences made up of eight strips (compared to three in Rome). It's true, it's still money saved by taxpayers, but the shower of brackets more closely spaced than ever risks generating a lot of confusion. Also because you can't even count on the comfort of the round figure.
DEDUCTIONS ON MAIN HOMES
The basic principle is that the size of the concessions decreases as the cadastral income increases. Here is the scheme:
– deduction of 115 € for homes with cadastral income up to € 300;
– deduction of 112 € for homes with cadastral income by 301 350,99 in euros;
– deduction of 99 € for homes with cadastral income by 351 400,99 in euros;
– deduction of 87 € for homes with cadastral income by 401 450,99 in euros;
– deduction of 74 € for homes with cadastral income by 451 500,99 in euros;
– deduction of 61 € for homes with cadastral income by 501 550,99 in euros;
– deduction of 49 € for homes with cadastral income by 551 600,99 in euros;
– deduction of 24 € for homes with cadastral income by 601 700,00 in euros;
Excluding the first two brackets, all other deductions are valid only "on condition that the total income of the taxable person, as determined for Irpef purposes and net of deductible charges - writes the Municipality of Milan - does not exceed 21 thousand euros" .
A further discount of 20 euros can be added to the basic deduction linked to the cadastral income for each child up to the age of 26, provided that he has the registered residence and usually lives in the main residence. This additional bonus cannot exceed 60 euros.
On the other hand, no deduction is envisaged for main luxury homes (cadastral categories A1, A8 and A9) nor for all properties other than the main home. Those granted on loan to children or parents are also excluded, “since this case is not referred to in art. 5 of the Tasi Regulation”, specifies the Municipality.
RATES
There are three Tasi rates approved by the Municipality of Milan:
- the 2,5 per thousand on main residences and related appurtenances, excluding properties classified in the cadastral categories A/1 (stately type homes), A/8 (villas) and A/9 (castles and palaces "of eminent artistic or historical value"), since only in these three cases, the Imu is also paid on the main (luxury) residence.
For the purposes of the Tasi rate, other types of real estate units are also assimilated to main residences: the marital home and the related appurtenances following the assignment by the judge; the house (not rented) owned by way of ownership or usufruct by the elderly or disabled who acquire residence in long-term care institutions; properties granted on loan to children or parents as a main residence, provided that the beneficiary's family nucleus has an ISEE not exceeding 15 thousand euros per year; the only property (not rented) owned by military or police force personnel.
- what 0,8 per thousand on main residences (and related appurtenances) classified in cadastral categories A/1, A/8 and A/9 and on all buildings other than the main residence, excluding rural buildings for instrumental use.
- L '1 per thousand on rural buildings for instrumental use.
DEADLINES
Like most major Italian cities, Milan is one of the approximately 5.300 Municipalities that sent the resolution with the rates to the Treasury by 10 September. This means that there are two deadlines for taxpayers: the Tasi advance must be paid by 16 October, while for the balance there will be time until 16th December.
RENTALS
With regard to rental properties, the Municipality of Milan has established that the 90% of the Tasi will be borne by the landlord, while the remainder 10% it will be up to the tenant. Payments must be made separately and in the event of non-payment, the administration will have to recover the sums due. Renters will be exempt from paying if the amount due is less than 16 euros or the contract has a duration of less than six months during the same calendar year.
HOW IS THE TASI CALCULATED IN MILAN?
To calculate the Tasi, one must start from the tax base, which is obtained by taking the cadastral income of the property (for example 1.000) and revaluating it by 5% (so 1.000 + [1.000 x 0,05] = 1.050); the result must therefore be multiplied by the relative coefficient, for example 160 for the main houses and related appurtenances (1.050 160 x = 168.000). Once the tax base has been calculated, it is necessary to multiply it by the rate (in the case of 2,5 per thousand, the calculation is 168.000 0,0025 x = 420). At this point it is enough to subtract any deduction and the final result corresponds to the euros to be paid.
As for the amounts, in the Municipality of Milan, the comparison between the Tasi 2014 and the Imu 2012 on the first house is merciless. According to the calculations of the Territorial Office of the Uil, for a house with five rooms stacked in A/3 (income 450 euros) inhabited by a family with an Isee income of 10 thousand euros and an Irpef income of 20 thousand euros, without children they will save on average just 40 cents, while with a child the cost will be 30 euros higher. On the other hand, in the case of an apartment (always with five rooms) registered in A/2 (annuity 750 euros) inhabited by a family with an Isee income of 16 thousand euros and an Irpef income of 20 thousand euros, the bill will be heavier by 11 euros without children and of 61 euros with a child.
THE CODES FOR THE F24 MODEL
- The municipality of Milan: F205;
– tax code for the main residence and related appurtenances: 3958;
– for properties other than main residences 3961;
– for rural buildings for instrumental use 3959;
– for building areas 3960.
Attachments: F205
