This time the devil is hiding in the newsletters. 2015 was supposed to be a year of transition for housing taxes, given that the Renzi government postponed the creation of the unitary Local Tax to 2016, leaving the dual regime unchanged for now Imu-Tasi. Still, taxpayers will probably face a new difficulty: the risk is that the Municipalities are not able to send the pre-filled slips for the payment of the Tasi to citizens' homes.
The affair has so far followed a dizzying legal-bureaucratic process. The 2013 stability law signed by the Letta government provided that from 2015 "the tax authorities" should send taxpayers "previously completed payment forms", but the provision referred for details to a subsequent ministerial decree. After many variations we arrived at the law 89 of 2014, which requires the Municipalities to send the pre-compiled bulletin for the Tasi 2015 only if the taxpayer requests it.
The problem is that most administrations it is not equipped to satisfy these (possible) requests and now it's missing just over a month to the first deadline. Also this year, in fact, the appointment with the advance payment of Imu and Tasi 2015 is set for the 16 June.
Il postponement of the deadline for the approval of the municipal budgets has already hinted that the resolutions on the rates will arrive late this year as well, so it is probable that the first installment will be paid with the thresholds of last year, while the 16 December it will be necessary to pay the balance with a lot of adjustment on the deposit.
Basically, at the end of the year it will be necessary to redo the calculations using the 2015 Imu and Tasi rates, to then pay, in addition to the second installment, also the difference between the amount actually paid in June (calculated with the 2014 rates) and the amount that we would have paid if this year's resolutions had arrived on time.
