The Capitol promises that it won't cost more than the 2012 Imu, but when it comes to Tasi, the problems start with the calculations even before the wallet. The thousands of Roman taxpayers who have been fighting for weeks to understand how and when the new tax on indivisible services should be paid know something about it. One of the most controversial chapters is the one concerning deductions, on which a very important clarification has recently arrived. But let's start from the beginning.
WHEN SHOULD I PAY BY?
There is not much time left. The Municipality of Rome is in fact one of the 5.300 local administrations that have sent the resolution with the rates to the Treasury by 10 September and this implies two appointments on the Tasi front: the advance must be paid by the 16 October, while for the balance the deadline is the 16 December.
WHAT ARE THE RATES?
With the resolution of last July 23 (attached), the Capitoline Assembly established the following rates:
- 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.
The rate of 2,5 per thousand also applies to the following types of property: social housing; marital homes assigned to the former spouse; homes owned or used by the elderly or disabled who reside in long-term care institutions (provided the home is not rented); properties granted on loan to children or parents as a main residence, provided that their family nucleus has an ISEE not exceeding 15 thousand euros per year; properties of housing cooperatives in undivided ownership used as main residence; the only property (not rented) owned by military or police force personnel.
- The1 per thousand on the main houses and related appurtenances classified in the cadastral categories A/1, A/8 and A/9 and on rural buildings for instrumental use.
- what 0,8 per thousand on all other properties. In reality, in most cases other than the main residence, Rome already imposes the maximum rate for the Imu (10,6 per thousand) and this should imply the zeroing of the tax on services. The Municipality, however, has also decided to use the maximum increase foreseen for the Tasi by the national law (0,8 per thousand, in fact), the proceeds of which must be used to finance the deductions. Therefore, on buildings other than the main residence, the sum of the Imu and Tasi tax rates on the Campidoglio very often reaches the insurmountable ceiling of 11,4 per thousand.
HOW DO THE DEDUCTIONS WORK?
The properties on which the rate of 2,5 per thousand is paid are entitled to different deductions according to the cadastral income. There are three bands:
– deduction of 110 € on properties with cadastral income up to € 450;
– deduction of 60 € on properties with cadastral income included between 451 and 650 euros;
– deduction of 30 € on properties with cadastral income between 651 and 1.500 euros.
But be careful: at the end of September the Municipality published a fundamental clarification, namely that "to calculate the deduction due, the cadastral income of the main residence must be added to those of any appurtenances”. It is therefore also necessary to know the cadastral income of the appurtenances of the main house, a set that includes real estate units of various kinds: warehouses and storage rooms (cadastral category C/2), garages, sheds, stables and stables (C/ 6), closed or open sheds (C/7). It is clear that the sum increases the annuity to which to refer to establish the deduction and this can trigger a lower deduction, up to the extreme case in which - exceeding 1.500 euros - one is no longer entitled to any deduction.
In any case, no one should pay more for the Tasi on main homes than they paid for the Imu in 2012 (when the rate was 5 per thousand). 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 euros and an Irpef income of 20 euros, without children they will save on average 99 euros, while with a child the cost will be 49 euros less. In the case instead of an apartment (always with five rooms) stacked in A/2 (income 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 145 euros lighter without children and of 95 euros with a child.
HOW MUCH DO YOU PAY FOR RENT?
The big news of the Tasi is that it has to be paid by both homeowners and tenants. The division of shares is established by the Municipalities within certain limits and Rome has foreseen that 80% of the tax falls on the owners of the buildings, while the remaining 20% must be paid by the tenants.
However, three rules valid at national level must be remembered:
1) payments are made separately and in the event of non-payment it is up to the administration to recover the sums due;
2) tenants are obliged to dig into their wallets only if the contract has a duration of more than six months during the same calendar year;
3) the exemption for tenants is triggered even if the amount to be paid is less than 16 euros.
HOW IS THE TAX ON THE MAIN HOME IN ROME CALCULATED?
To obtain the amount due, we 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, bearing in mind that 2,5 per thousand in decimal numbers is expressed as 0,0025 (therefore 168.000 x 0,0025 = 420). At this point just subtract any deduction (420 – 30 = 390) and the final result corresponds to the euros to be paid.
