The 2015 Tasi in the Municipality of Milan is calculated with reference to the resolution of 23 June 2014. Therefore, if the real estate assets have not changed in recent months, to find out how much down payment must be paid, it is sufficient to recover the total amount disbursed for the 2014 Tasi and divide it by two. Compared to last year, in fact, the administration has not changed the rates or deductions.
Any changes must be communicated by 28 October next (deadline for the publication of the municipal resolutions relating to 2015 on the Treasury website) and will only affect the balance, which will be paid by 16 December. In any case, in the Lombard capital the Imu and Tasi rates have already been pushed to the maximum level, so it is unlikely that they will be changed. The only important change that Milanese taxpayers must take into account right now concerns the payment schedule.
1. DEADLINES
Last year the first installment of the Tasi had to be paid by 16 October, while this year the last day to pay the deposit is 16 June. For the second and last installment, as mentioned, the deadline is December 16th.
2. RATES
The system launched by the Municipality of Milan provides for three rates:
– 2,5 per thousand on main residences and related appurtenances, excluding luxury properties classified in the cadastral categories A/1, A/8 and A/9, since only in these three cases is the main residence also paid Imu. Furthermore, for Tasi purposes, the following types of real estate units are assimilated to main residences: the marital home and the related appurtenances following the assignment by the judge; the house (not rented) owned by way of ownership or usufruct by the elderly or disabled who acquire residence in long-term care institutions; properties granted on loan to children or parents as a main residence, provided that the beneficiary's family nucleus has an ISEE not exceeding 15 thousand euros per year; the only property (not rented) owned by military or police force personnel.
– 0,8 per thousand on main luxury homes (with related appurtenances) classified in cadastral categories A/1, A/8 and A/9 and on all properties other than the main home, excluding rural buildings for business use .
– 1 per thousand on rural buildings for instrumental use.
3. DEDUCTIONS
The deductions chapter is the one that can create the most confusion on the Tasi in Milan, because it provides for a shower of close brackets with decreasing concessions as the cadastral income increases. Here is the scheme:
– deduction of 115 euros for cadastral income up to 300 euros;
– deduction of 112 euros for cadastral income from 301 to 350,99 euros;
– deduction of 99 euros for cadastral income from 351 to 400,99 euros;
– deduction of 87 euros for cadastral income from 401 to 450,99 euros;
– deduction of 74 euros for cadastral income from 451 to 500,99 euros;
– deduction of 61 euros for cadastral income from 501 to 550,99 euros;
– deduction of 49 euros for cadastral income from 551 to 600,99 euros;
– deduction of 24 euros for cadastral income from 601 to 700,00 euros.
Excluding the first two brackets, all other deductions are valid only "on condition that the total income of the taxable person, as determined for Irpef purposes and net of deductible charges - writes the Municipality of Milan - does not exceed 21 thousand euros" .
A further discount of 20 euros can be added to the basic deduction linked to the cadastral income for each child up to the age of 26, provided that he has the registered residence and usually lives in the main residence. However, this additional bonus cannot exceed 60 euros.
On the other hand, no deduction is envisaged for main luxury homes (cadastral categories A1, A8 and A9) nor for all properties other than the main home. Those granted on loan to children or parents are also excluded, “since this case is not referred to in art. 5 of the Tasi Regulation”, specifies the Municipality.
4. RENTALS
As for rents, the Municipality of Milan has established that the landlord must pay 90% of the Tasi and that the remaining 10% is to be paid by the tenant. It is also necessary to remember some general rules, valid throughout Italy: payments must be made separately and in the event of non-payment, the municipal administration will have to recover the sums due. Furthermore, tenants do not have to pay their share of Tasi if the amount due is less than 16 euros or if the contract has a duration of less than six months during the same calendar year.
5. CALCULATION EXAMPLE
For the calculation we start from the taxable base, which is the same as the IMU and is obtained in two steps: first the cadastral income of the property is revalued by 5% (for example 1.000 + [1.000 x 0,05] = 1.050) , then the result is multiplied by the relative coefficient, which in the case of main houses and related appurtenances is 160 (therefore 1.050 x 160 = 168.000).
The tax base thus obtained must be multiplied by the rate (in the case of 2,5 per thousand, the calculation is 168.000 x 0,0025 = 420). At this point it is enough to subtract any deduction and the final result corresponds to the euros to be paid.
Finally, the Municipality of Milan makes available an online calculator for the Imu and Tasi 2015.
Read also "Imu 2015 and Tasi 2015: guide in 7 points"
"Tasi 2015 in Rome: deadlines, rates and deductions"
Attachments: The resolution of the Municipality of Milan
