December 16th is the last day to pay the second installment of Imu and Tasi 2019. It should be the last double deadline of this type, given that from next year, as foreseen the budget law in the process of being approved, the two taxes on the house will be merged.
However, the changes are already starting this year. The reason? Simple: the Conte 1 government maneuver had canceled the block on the rates in force for the previous years. A decision that will take effect precisely on the payment due on December 16th.
SECOND INSTALLMENT IMU AND TASI 2019: RATES MAY RISE
The amount of the advance paid by 17 June was to be calculated with the 2018 rates (but any more favorable 2019 rates could already be taken into account at that time). For the balance, however, the percentages foreseen for 2019 apply, given that this year the municipal councils are free again to raise the rates and to abolish any discounts or concessions. Naturally, in the event of variations, the balance on the down payment is also paid with the second installment.
HOW MUCH SHOULD I PAY? HERE'S HOW TO MAKE THE CALCULATION
Translation: to find out how much to pay by 16 December, you need to recalculate the amount of Imu and Tasi due for the whole of 2019 with the new rates and subtract the amount paid with the down payment.
THERE WILL BE NO INCREASE IN THE CARPET…
In reality, there are not many cities affected by the increases, given that in most of the main Italian municipalities the Imu and Tasi rates were already at the maximum level established by law, which has not been changed. The sum of the rates of the two taxes cannot exceed 10,6 per thousand, a threshold which however rises to 11,4 per thousand in the approximately 300 Municipalities (including Rome and Milan) which since 2015 have introduced a further increase equal to 0,8 per thousand.
…BUT IT SHOULD CHECK THE MUNICIPAL RESOLUTION
To see how much this year's rates are, just check on the Department of Finance website the 2019 resolution of your Municipality. Attention: the publication must have taken place by 28 October, otherwise last year's resolution will prevail.
ABOLITION OF TAX FROM 2021: A SMACK FOR THE OWNERS
Finally, from next year for the owners there will also be a new increase, due, paradoxically, to the abolition of the Tasi. Until 2019, tenants (tenants and borrowers) are required to pay a share of the tax on indivisible services between 10 and 30%, depending on what the Municipality decides. However, if the property is their main residence, the exemption is triggered. The single levy in force from next year, on the other hand, will fall entirely on the owners, who will therefore also have to pay the fraction of Tasi paid up to now by their tenants, even if they benefited from the exemption.
