Imu and Tasi 2017, second installment coming soon: guide in 5 points

The deadline for paying the balance of Tasi and Imu 2017 expires on December 18th - Here's everything you need to know about rates, tax base, exemptions, appurtenances and payment methods.

The deadline for paying the second installment of Imu and Tasi 18 expires on December 2017, but neither of the two withdrawals is due on the main house. In this context, reference is often made to the "primary home", but this is incorrect, because in fiscal terms the two concepts do not coincide.

1) WHAT IS THE DIFFERENCE BETWEEN THE MAIN HOME AND THE FIRST HOME?

The main residence is the building in which one has the registered residence and habitually resides.

The expression "first home", on the other hand, refers to the possession of the property (one can buy a property as a first home even while maintaining residence elsewhere, as long as it is in the same municipality) and is used to take advantage of tax breaks at the time of purchase (such as reductions on registration tax or VAT).

However, when it comes to Imu and Tasi exemptions, the main house is at stake, not the first home.

In other words, those who do not live in the property in which they have their residence, even if they bought it as a first home, must pay Imu and Tasi 2017 on top of it as if it were a second home.

Furthermore, Imu and Tasi are also paid on the main residence if this falls under luxury properties (cadastral categories A/1, A/8 and A/9).

2) WHAT ARE THE RATES?

Whoever is interested in paying must make it "in balance", ie also including any adjustment on the first installment. It means that, if the Municipality has changed the rates in recent months, you must also pay the difference between the amount paid for the first installment (which referred to the old rates) and the second (calculated with the new rates). Basically, the amount due for the whole of 18 must be paid by 2017 December, calculated in full with the latest rates established by the Municipality.

The good news is that the Municipalities cannot adjust the Tasi and Imu rates established in 2015 upwards. Changes are allowed, but only downwards. It is also possible that new concessions have been introduced. To be sure, it is advisable to check the municipal resolutions published on the website of the Department of Finance (if those of 2016 and 2017 are missing, the one of 2015 is valid).

The 2017 municipal resolution is valid only if it has been approved by 31 March 2017 and published on the website www.finanze.it by the following 28 October. If these conditions have not been met, the resolution of 2016 will prevail.

Search for resolutions by individual municipality or geographical area
General lists updated daily

3) WHAT IS THE TAX BASE?

The tax base is the same for Imu and Tasi. It is obtained by revaluing the cadastral income by 5% and multiplying it by one of the following coefficients:

– 160 for buildings classified in the cadastral group A, with the exclusion of the cadastral category A/10 and in the cadastral categories C/2, C/6 and C/7;

– 140 for buildings classified in cadastral group B, and in categories C/3, C/4 and C/5 (craft workshops, gyms (non-profit), bathing establishments);

– 80 for buildings classified in category D/5 (credit institutions, exchange, insurance);

– 80 for buildings classified in the cadastral category A/10 (offices and private studios);

– 65 for buildings classified in cadastral group D (sheds, hotels, cinemas, etc.), with the exception of properties classified in category D/5, for which, as mentioned, the multiplier is 80;

– 55 for buildings classified in category C/1 (shops).

For building areas, the tax base of Tasi and Imu coincides with the market value on January XNUMXst of each year.

Finally, the tax base is reduced by 50% on buildings of historical or artistic interest and on those declared unusable or uninhabitable by a municipal technician.

4) WHO HAS TO PAY?

IMU 2017 EXEMPTIONS

In addition to non-luxury main homes, the following properties are exempt from the IMU:

properties on which there is a right of usufruct or the right of residence of the surviving spouse, or even the properties assigned by the judge to the ex-spouse (in these cases the tax obligation falls on whoever has the right to use the property) ;
the homes of those who are permanently hospitalized in a nursing home provided they are not rented and only if the municipal resolution provides for assimilation to the main residence;
the properties of undivided ownership housing cooperatives used as the main residence by members or students;
social housing and social housing;
the only (non-leased) property owned by military or law enforcement personnel;
the agricultural land of professional farmers or direct farmers, those located in mountainous areas and those found in the smaller islands.

If the house is rented, the tenant does not have to put his wallet in his hands: he only pays the landlord.

TAX EXEMPTIONS 2017

Unlike the Imu, in the case of the Tasi, the tenants and all those who fall into the category of "occupants" (regardless of the existence of a title such as a lease, loan or other contract) pay a Tasi share established by the Municipality in a range that can vary between 10 and 30%. The remaining part (between 70% and 90%) is paid by the owner. If the resolution of the Municipality does not indicate anything, the tenant is required to pay 10% of the Tasi. In the event of non-compliance by the occupant, the owner will not be held liable. Finally, for tenants, total exemption is triggered if the contract has a duration of less than six months during the same calendar year.

But be careful: the occupant does not have to pay his share of Tasi if he uses the house as his main residence, or if he has his registered residence in the building and lives there habitually. In these cases, however, the owner only pays his share of Tasi, not all.

Other categories are also exempt from the Tasi (in addition to non-luxury main homes):

all agricultural land;
undivided property owned by housing cooperatives which are the main residence of the members;
social housing;
the conjugal residences assigned by the judge's sentence in the event of divorce or separation;
unleased properties owned by the armed forces or by elderly or disabled residents of hospitalization institutions;
the unattended alpine huts and support points.

WHAT ARE APPLIANCES?

Imu and Tasi are not paid even on the appurtenances of the main house, i.e. warehouses and storage rooms (cadastral category C/2), garages, sheds, stables and stables (C/6), closed or open sheds (C/7 ). The exemption is guaranteed on only one real estate 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. The principle of contiguity must also be respected: if the parking space is far from the home, it is not classified as a property.

5) HOW TO PAY?

To pay, you can use the F24 model or the postal payment slip, electronically or in paper form. If Imu and Tasi concern the same property, two separate forms must be completed (two lines in the case of the F24).

Here the Tribute Codes.

IMU

– main residence and related appurtenances 3912;

– rural buildings for business use 3913;

– land (Municipality) 3914;

– land (State) 3915;

– building areas (Municipality) 3916;

– building areas (State) 3917;

– other buildings (Municipality) 3918;

– other buildings (State) 3919;

– interest from assessment (Municipality) 3923;

– sanctions from assessment (Municipality) 3924;