Tasi in Rome is expensive, but the calculation - at least this time - is simple. There are two main rules to keep in mind and they also apply to the IMU:
A) to pay the first installment by 16 June, reference is made to the rates and deductions indicated in the 2014 resolution. Therefore, taxpayers who have the same real estate assets as last year must make a simple division: the amount due for the down payment for 2015 is equal to 50% of the total amount paid in 2014.
B) Rates and deductions relating to 2015 must be published on the Treasury website by 28 October next and any changes with respect to 2014 will impact the payment of the balance, which will be paid by 16 December. On the other hand, last year the Municipality of Rome had pushed the Imu and Tasi rates to the maximum limit and, considering the financial conditions of the Campidoglio, it is very likely that they will not be touched.
Now let's see what the rules are in detail.
1. DEADLINES
As mentioned, there are two appointments: down payment by 16 June and balance by 16 December. Compared to 2014, therefore, the deadline of 16 October is skipping.
2. RATES
With the resolution of 23 July 2014, the Capitol has established the following 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. The rate of 2,5 per thousand also applies to the following types of property: social housing; marital homes assigned to the former spouse; homes owned or used by the elderly or disabled who reside in long-term care institutions (provided the home is not rented); properties granted on loan to children or parents as a main residence, provided that their family nucleus has an ISEE not exceeding 15 thousand euros per year; properties of housing cooperatives in undivided ownership used as main residence; the only property (not rented) owned by military or police force personnel.
– 1 per thousand on main houses and related appurtenances classified in the cadastral categories A/1, A/8 and A/9 and on rural buildings for instrumental use.
– 0,8 per thousand on second homes and all other properties.
3. DEDUCTIONS
The properties on which the 2015 Tasi rate of 2,5 per thousand is paid are entitled to different deductions depending on the cadastral income. There are three bands:
– deduction of 110 euros for cadastral income up to 450 euros;
– deduction of 60 euros for cadastral income between 451 and 650 euros;
– deduction of 30 euros for cadastral income between 651 and 1.500 euros.
But be careful: the Campidoglio has clarified that "to calculate the deduction due, the cadastral income of the main house must be added to those of any appurtenances", a set that includes warehouses and storage rooms (cadastral category C/2), garage sheds, stables and stables (C/6), closed or open sheds (C/7). It is clear that the sum increases the annuity to which to refer to establish the deduction and this can trigger a lower deduction, up to the extreme case in which - exceeding 1.500 euros - one is no longer entitled to any deduction.
4. RENTALS
The Municipality of Rome expects 80% of the 2015 Tasi to be paid by landlords and the remaining 20% by tenants. However, we must remember three rules valid at national level: payments are separate and in case of non-payment it is up to the municipal administration to recover the sums due; for tenants, the Tasi exemption is triggered if the contract has a duration of less than six months during the same calendar year or if the amount to be paid is less than 16 euros.
5. CALCULATION EXAMPLE
If the real estate assets have changed compared to 2014, it is necessary to redo the calculations (otherwise, to find out how much to pay on account, simply divide the total amount paid in 2014 by two). We start from the tax base (the same as the IMU), which is obtained by taking the cadastral income of the property (for example 1.000) and revaluating it by 5% (therefore 1.000 + [1.000 x 0,05] = 1.050); the result must be multiplied by the relative coefficient, for example 160 (cadastral group A, excluding A/10, and categories C/2, C/6 and C/7) for the main residences and related appurtenances (therefore 1.050 x 160 = 168.000). The other coefficients, we recall, are 140 for cadastral group B and categories C/3, C/4 and C/5; 80 for D/5 and A/10; 65 for D (excluding D5) and 55 for C/1.
The tax base must therefore be multiplied by the rate (in our case 2,5 per thousand, or 168.000 x 0,0025 = 420). Finally, the possible deduction is subtracted (420 – 30 = 390) and the final result corresponds to the sum to be paid. Finally, the Municipality of Rome provides an online calculator for the 2015 Tasi, specifying however that the value provided "is purely informative".
Read also "Imu 2015 and Tasi 2015: guide in 7 points"
"Tasi 2015 in Milan: deadlines, rates and deductions"
