Also this year the final appointment with Imu and Tasi. The calendar box to mark for second installment deadline 2018 is the 17th December, since the 16th falls on a Sunday. And like every semester, it is worth returning to the main doubts concerning the two taxes on the house. Let's start with the basic question: who has to pay? We talked about it in the first video tutorial published on FIRSTonline YouTube channel.
Let's start with the basics: the single municipal tax is a property tax, therefore it only affects property owners; the Tasi, on the other hand, is paid for the services that the Municipality carries out for the community, for example public lighting or road maintenance.
Imu and Tasi are not paid on themain house, a concept that in fiscal terms does not coincide with that of a "primary home": the main residence is the building where one has his registered residence and usually lives.
They are also exempt the appliances of the main residence (such as garages, garages or cellars), but only one unit for each category: if, for example, you have two garages, both the Imu and the Tasi must be paid on one of the two.
Imu and Tasi must also be paid on the main residence if this is a luxury property, as well as on all properties other than the main residence. But there are many exceptions.
As for the Imu, if the house is for rent, the tenant does not have to reach for the wallet: only the landlord pays.
Unlike the Imu, the Tasi also falls partly on tenants, who have to pay a fee established by the municipality in a range between 10 and 30%. The rest, i.e. between 70-90% of the Tasi, is paid by the owner. For tenants, total exemption is triggered in two cases: if the contract has a duration of less than six months during the same calendar year and if the property is used as a main residence.
The video contains other details, including the exhaustive list of Imu and Tasi exemptions.
