After Tarsu, Tia and Tares, the latest addition to the dynasty of waste taxes is Tari, which together with Imu and Tasi is part of the Iuc. Introduced with last year's Stability Law – and then amended with the Salva Roma decree – it has been in force since XNUMX January in place of the previous collection and disposal levies. Anyone residing in a property or occupying it for any reason, therefore including tenants and shopkeepers, is required to pay it.
1) WHAT ARE THE DEADLINES?
The law allows you to pay in a single installment by June 16 of each year, but at the same time the Municipality must set deadlines to divide the payment into two or four installments. There is therefore no valid national calendar. To consult the individual municipal resolutions, it is possible to use the archive published on the Treasury website.
2) HOW IS THE TARI CALCULATED?
The goal is to respect the "polluter pays" principle established by European legislation: unfortunately there is still no general criterion for measuring the waste actually produced, therefore the amount to be paid is calculated on the basis of the size of the house and the number of people who reside there, with a tax base linked to the floor area (that is, net of internal and perimeter walls, pillars, rooms with a height of less than 1,5 metres, stairs, common landings and galleries). The operations are by no means simple, but the Municipality often takes care of them.
3) HOW TO PAY?
In most cases, in fact, the administration sends taxpayers a pre-compiled form which can be used as a slip to pay the tax. The Municipalities that send the bulletins late almost always approve a moratorium of 15-20 days. Otherwise, don't worry: if the administration is to blame, the taxpayer's statute provides that you can pay late without receiving penalties.
Although it is not a legal obligation, the Municipalities almost always choose the path of the pre-compiled model to reduce errors and avoid nasty surprises on the final revenue, since - by virtue of another European rule - the tax must fully cover the costs the waste collection and disposal service (excluding special waste, whose disposal is the responsibility of the producers).
Alternatively, however, the payment can be made with the F24 model or through the other electronic payment methods offered by banks and post offices. Those who choose to use the F24 model must refer to the same tax codes valid for Tares:
– Tari: 3944;
– Tari interest: 3945;
– Tari fines: 3946.
But that's not all: "The administrations that have implemented punctual measurement systems of the quantity of waste transferred to the public service - reads the Treasury website - will have the right to apply a tariff having the nature of consideration instead of the Tari".
In these cases the tax codes are as follows:
– tariff: 3950;
– tariff interest: 3951;
– tariff penalties: 3952.
4) WHAT ARE THE FACILITIES?
The Ministry of the Economy also clarifies that "according to the Tari the Municipalities will be able, in compliance with the community principle 'the polluter pays', remodulate the tax and introduce concessions in favor of taxpayers who are in particular conditions of economic hardship". Also in this case, therefore, reference must be made to the individual municipal resolutions.
For example, Milan has provided two discounts of 10% up to a maximum of 15 euros: one for families made up of at least one person over 75 and one for single-parent families of up to three members (one adult and two minors) in accommodation up to 80 square meters. The Municipality of Rome, on the other hand, has established the exemption on the main residence for households with Isee up to 6.500 euros, provided that as of December 31st of last year they had no debts with the Campidoglio in terms of waste taxes.
5) WILL WE PAY MORE THAN PAST YEARS?
The Tari bill varies geographically: it ranges from 1,7 euros per square meter in Cremona to 5,7 in Cagliari, the municipality where spending is highest. On average, according to an analysis by Ref Ricerche on a sample of 25 provincial capitals, this year large families will pay 3,4% compared to 2013. However, if we take 2010 as a comparison term, the increase even reaches 24,4%. XNUMX%.
