By June 16, millions of Italian taxpayers must pay the tax authorities the first installments of Tasi and Imu 2016, which in total are worth about nine billion euros. The bill does not seem light, yet this year - between exemptions and discounts - taxes on the house are less expensive than in the past. In fact, for the first time, main homes will be exempt not only from the single municipal tax, but also from the tax on indivisible services provided by the Municipalities. The novelty should guarantee an average saving of around 200 euros, but it is not enough to simplify the general picture.
Here is a diagram that summarizes in which cases you have to pay and in which you can instead avoid putting your hand in your wallet.
¹ Confirmed the exemptions also on the appurtenances of the main house, but only on one appurtenance for each type (box, cellars, attics…).
² A 50% discount on the taxable base is foreseen if the loan contract is registered and has first-degree relatives in the direct line (parents or children) who use the property as their main residence. Furthermore, the bailer must not be the owner of other residential properties in Italy and must reside by birth in the same municipality in which the property granted on loan is located. As an alternative to the previous point, in addition to the property granted on loan, he can own another non-luxury house used as his own home in the same municipality.
³ For houses rented at an agreed rent, a 25% reduction in the tax base is envisaged for both the IMU and the Tasi.
THE RATES
As regards the rates, this year the Municipalities cannot adjust upwards those established in 2015. Changes are possible, but only downwards. The definitive rates can be decided by the Municipalities by 16 October, so taxpayers will benefit from any changes only when they pay the second installment (deadline is 16 December).
EXAMPLE OF CALCULATION
The tax base (the same for Imu and Tasi) is obtained by taking the cadastral income of the property (for example 1.000) and revaluating it by 5% (therefore 1.000 + [1.000 x 0,05] = 1.050); the result must be multiplied by the relative coefficient, for example 160 for homes and related appurtenances (therefore 1.050 x 160 = 168.000).
The taxable base must therefore be multiplied by the rate decided by the Municipality for last year's balance (for example 2,5 per thousand, therefore 168.000 x 0,0025 = 420). Finally, any deduction is subtracted, divided by two and the result thus obtained corresponds to the down payment to be paid.
