Day X is approaching for taxes on the house: by 16 December Italian taxpayers are called to pay the balance of both the Tasi and the Imu. From next year the two levies on the brick should once again be unified in a single municipal tax, but for the moment we have to resign ourselves to working on a double table. The single municipal tax and the tax on indivisible services, in fact, differ in various aspects: calculation, object of the taxation, deductions, exemptions, codes and more. We summarize in a handbook some essential things to know in view of the now imminent deadline.
1. WHAT ARE TAXES AND IMU PAID ON? WHO PAYS AND WHO NOT?
It is good to keep in mind a preliminary distinction: at a regulatory and fiscal level, however main house means the property in which one has the registered residence and habitually resides; the concept of first home instead has to do with the possession of the property (one can buy a property as a first home even while maintaining residence elsewhere, as long as it is in the same Municipality).
As regards the "appurtenances relating to the main residence”, the whole includes real estate units of various kinds: warehouses and storage rooms (cadastral category C/2), garages, sheds, stables and stables (C/6), closed or open sheds (C/7). For Tasi purposes, the appurtenances are assimilated to the main residence.
Tasi
The tax is due for services that the Municipalities provide without distinction to all citizens, such as street cleaning, public lighting or safety. You pay on all properties, including main homes.
IMU
The IMU is levied on the first home only if the property is a luxury one, i.e. if it falls under the cadastral categories A/1 (elegant type homes), A/8 (villas) or A/9 (castles and palaces "of eminent artistic or historical). In these cases you can take advantage of a reduced rate decided by the Municipality and a deduction of 200 euros (no further discount linked to children). The tax is also due on all properties other than the first home, including buildings, building areas, agricultural land, rural buildings for residential use and buildings instrumental to professional or business activity.
In addition to the first non-luxury houses, the exemption also applies to another series of properties: those of undivided ownership housing cooperatives used as the main residence by the assignee members; social housing; the only (non-leased) property owned by military or law enforcement personnel; the marital home entrusted to the former spouse; instrumental rural buildings; buildings intended exclusively for scientific research.
Furthermore, the Municipalities can approve the exemption for three other categories of real estate: homes whose property or usufruct is owned by the elderly or disabled who reside in long-term care institutions (provided that the house is not rented); single (unleased) property owned by Italian citizens not resident in Italy; real estate units granted on loan to children or parents as a main residence. In the latter case, the exemption on the first home applies if the cadastral income does not exceed 500 euros, or (without any limit) if the beneficiary of the loan has an Isee income of up to 15 thousand euros per year.
2. HOW IS THE TAX BASE CALCULATED?
The tax base for Imu and Tasi is the same. To obtain it, it is necessary to re-evaluate the cadastral income of 5% and multiply it by the relative coefficients:
– 160 for buildings classified in the cadastral group A, with the exclusion of the cadastral category A/10 and in the cadastral categories C/2, C/6 and C/7;
– 140 for buildings classified in cadastral group B, and in categories C/3, C/4 and C/5 (craft workshops, gyms (non-profit), bathing establishments);
– 80 for buildings classified in category D/5 (credit institutions, exchange, insurance);
– 80 for buildings classified in the cadastral category A/10 (offices and private studios);
– 65 for buildings classified in cadastral group D (sheds, hotels, cinemas, etc.), with the exception of properties classified in category D/5, for which, as mentioned, the multiplier is 80;
– 55 for buildings classified in category C/1 (shops).
3. WHAT ARE THE RATES?
Tasi
The main house. The basic rate is equal to one per thousand, while the maximum rate for this year cannot exceed 2,5 per thousand. Municipalities can modify the thresholds within these two limits, but they also have the power to increase the maximum rate, provided that they respect two conditions: the increase must not exceed 0,8 per thousand (therefore the real limit for rate is 3,3 per thousand) and the administration has the obligation to use the additional revenue to finance the deductions on the main residence and its appurtenances.
The other properties. For properties other than the main residence, the Tasi rate is linked to that of the Imu. The sum of the two rates, in fact, cannot exceed 10,6 per thousand, which corresponds to the maximum rate of the single municipal tax. Consequently, in the Municipalities where the administration has pushed the IMU to the highest possible level, no service tax is paid a single euro. On the other hand, if the IMU rate is established at 10,2 per thousand, that of the Tasi cannot exceed 0,4 per thousand. Even for properties other than the main residence, however, the rule of the maximum increase equal to 0,8 per thousand applies: the Municipalities will be able to impose it (by raising the ceiling of the sum of Imu and Tasi to 11,4 per thousand), but always provided that the extra proceeds are allocated to subsidies.
IMU
The maximum rate is 10,6 per thousand, but the final decision rests with the Municipalities. To find out the precise quota to apply, refer to the municipal resolutions published on the Treasury website by 28 October. In the absence of publication, the thresholds of last year are valid. If, on the other hand, the Municipality decides to raise the rate, the adjustment to the advance must also be paid with the balance: the total to be paid with the second installment, therefore, corresponds to the Imu calculated for the whole of 2014 with the rate municipal minus the amount of the first installment paid in June. Furthermore, the IMU rate is linked to that of the Tasi (see previous paragraph).
[Look for the resolution of your Municipality]
4. DEDUCTIONS, DEDUCTIONS AND DISCOUNTS
Tasi
On deductions, as on rates, there are no general rules, because the decisions in this regard are up to the individual Municipalities, which have the right to provide for them or not. The only obligation, as mentioned, is triggered by the administrations that have resolved to raise the rates up to the maximum increase of 0,8 per thousand. In practical terms, the deductions may depend on various factors: cadastral income (as in Rome, Milan, Turin and Florence), presence and number of children (as in Pisa and Bergamo), income, number of occupants, square metres, neighborhood or even more.
Furthermore, the Tasi is paid with a discount on rural instrumental properties: the rate cannot exceed 1 per thousand, and it is impossible for the Municipalities to increase it, nor to apply surcharges.
IMU
Operating properties. The Imu due on properties used exclusively for professional or commercial purposes is deductible from Ires and Irap to the extent of 20%. Full exemption is provided for instrumental rural properties. No deduction, however, for properties for mixed use.
Agricultural land. For agricultural land, the tax base is calculated by revaluing the land registry income by 25% on 2014 January 75 and then multiplying the result by a coefficient: 135 in the case of land owned and managed by direct farmers and professional agricultural entrepreneurs enrolled in the social security agricultural; 7,6 in the other cases. The IMU rate for agricultural land is the basic rate of 3 per thousand. Municipalities can increase or decrease it by a quota not higher than XNUMX per thousand.
Agricultural land owned and managed by direct farmers or by professional agricultural entrepreneurs is subject to Imu only for the part of the value exceeding 6 thousand euros, with the following reductions:
– 70% of the tax on the portion of value exceeding 6 euros and up to 15.500 euros;
– 50% of the tax on the portion of value exceeding 15.500 euros and up to 25.500 euros;
– 25% of the tax on the portion of value exceeding 25.500 euros and up to 32 thousand euros.
As regards the IMU exemption on agricultural land located in (formerly) mountainous areas, on Monday 4 December the Treasury published on its website the new decree which defines which Municipalities will be entitled to it. The text would oblige landowners located in over 16 Italian municipalities to pay the tax by 2014 December XNUMX, giving them less than two weeks for calculations and payments. The Government has therefore decided to extend the deadline to June, also to have time to identify more solid criteria with which to distinguish who will have to pay from who will be exempt.
Tax base reduced by 50%. The discount is provided in two cases: for buildings of historical or artistic interest and for those which are unusable or uninhabitable (the condition of the building must be ascertained by the municipal technical office through an appraisal carried out by the owner of the building or through a substitutive declaration).
5. HOW DOES IT WORK FOR THOSE WHO ARE RENT?
Tasi
On the rental front, with the Tasi comes an important novelty: it is not only the landlord who pays (as in the case of the IMU), but also the tenant. Both must use the rates for properties other than the main residence for the calculation. The distribution of the quotas is established by the Municipality in an obligatory interval which goes from 70 to 90% for the owner of the building and from 10 to 30% for the occupant. The most common proportion is 70-30%, but there are variations (from 80-20% of Roma at 90-10% of Milano).
The good news for landlords is that they are not required to communicate with tenants: payments are made separately and in the event of non-payment, it is up to the administration to recover the sums owed. On the other hand, the tenants are obliged to dip into their wallets only if the contract has a duration of more than six months during the same calendar year. The exemption is triggered even if the amount to be paid is less than 16 euros.
IMU
The Tenant does not pay in any case: the single municipal tax is the sole responsibility of the landlord.
6. HOW TO PAY?
Once the calculations are finished, you need to move on to the actual payment. Tasi and Imu can be paid through home banking services or at bank or post office branches with the bulletin or the F24 form. Those who choose the latter option must also indicate the tax code. Here are the schematics:
Tasi
– for the main house and related appurtenances 3958;
– for buildings other than main residences 3961;
– for rural buildings for instrumental use 3959;
– for building areas 3960.
IMU
– for the main house and related appurtenances 3912;
– for rural buildings for instrumental use 3913;
– for land (Municipality) 3914;
– for land (State) 3915;
– for building areas (Municipality) 3916;
– for building areas (State) 3917;
– for other buildings (Municipality) 3918;
– for other buildings (State) 3919;
– for interest from assessment (Municipality) 3923;
– for assessment sanctions (Municipality) 3924;
– for buildings for productive use classified in cadastral group D (State) 3925;
– for buildings for productive use classified in cadastral group D (municipality increase) 3930.
