the nightmare ofImu ends today, at least for 2012, but the sleep of Italian taxpayers is already disturbed by the umpteenth tax deadline. In fact, in January we start with the first installment of Tares, the new waste tax that will replace Tarsu and Tia (depending on the levy chosen so far by the individual Municipalities). Not only will the property owners pay for it, but all those who "occupy or hold premises or uncovered areas".
The levy will be more expensive than in the past, because it will have to fully finance the environmental health service and the "indivisible services" such as lighting and road maintenance. To this end, the Municipality will apply an increase of 30 cents per square meter to the waste tax (which can be raised to 40).
In all, Tares will cost Italian taxpayers one billion euros a year, which the State will save by cutting a sum equivalent to the former transfers to the Municipalities, now revolutionized by the Stability law.
The new tax was born with the save-Italy decree. The tax bases and the collection system have been retouched by some amendments of the rapporteurs to the stability bill, which on Tuesday should obtain the confidence of the Senate before returning to the Chamber for the final go-ahead.
Tares will be based on the same surfaces declared for Tarsu or Tia purposes. Only when the effective exchange of information between the Land Registry and the Municipalities is activated will it assume its effective taxable base, i.e. 80% of the land registry area of the property.
