Not even the time to comply with the tax deadlines of June and here Imu (municipal tax) and Tasi (tax on services) reappear, in a bill signed by the entire Carroccio group which provides for their unification in a single tax.
This is being discussed in the Finance Committee of the Chamber, which has just launched a series of hearings and which immediately expects to hear the representatives of R.ETE in an informal session. Companies Italy, CGIL, CISL UIL, UGL, the National Council of Chartered Accountants and Accounting Experts (CNDCEC), the National Council of Notaries, Assoimmobiliare and the Coordination Unit of Property Owners (Federproprietà, Uppi, Confappi, and Movimento per la Difesa of the House).
For the truth the hypothesis to simplify and bring the discipline of local direct real estate taxation back to a single legislative text it had been a topic included – through amendments – in the budget law that had just been approved in the Montecitorio hall, but there wasn't time for a sufficient and in-depth debate.
That's when those amendments are merged into a bill. In summary: establishes the municipal property tax (new IMU), which replaces the IMU and the TASI. The taxpayers are the owners of real estate, meaning by these the owner or the holder of the real right of usufruct, use, habitation, lease or surface area. The taxable base of the tax is made up of the value of the properties consisting of that obtained by applying to the amount of the annuities resulting in the cadastre, in force on 1 January of the tax year, revalued by 5 per cent. The basic rate is then confirmed for the main house classified in the cadastral categories A/1, A/8 and A/9 and for the related appurtenances at 0,4 per cent, leaving the Municipality, with resolution of the municipal council, the possibility of increasing it by 0,2 percentage points or decreasing it to zero. And then confirmed the deduction of 200 euros. There are exemptions and deductions (for example for operating properties) and obviously penalties in the event of omitted or insufficient payment of the tax.
