Home tax day X has arrived. Today, 16 June, the deadline for paying the Imu and Tasi 2015 advances expires. For those who have not yet complied, here is a mini-guide in five points on the most important aspects to keep in mind.
1. WHAT YOU PAY ON
A) The Tasi is paid on all properties (both buildings and building areas), but not on agricultural land.
B) The IMU is payable on all properties (including agricultural land) except for main residences, unless they are luxury (cadastral categories A/1, A/8 and A/9, on which, however, the levy is reduced form). The tax is also not due on a series of other properties: those of undivided property 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 ex-spouse in the event of legal separation or divorce; agricultural land, even uncultivated, found in municipalities classified as totally mountainous and in those of the smaller islands; agricultural land, even uncultivated, owned and managed by direct farmers and professional agricultural entrepreneurs in the Municipalities classified as partially mountainous as per the same Istat list.
2. HOW MUCH YOU PAY
A) If the real estate assets remained the same as last year, to find out how much the first 2015 installment costs, we need to calculate the amount paid throughout 2014 (down payment + balance) and divide the result in half. This rule is valid for both the Imu and the Tasi.
B) If the Municipality of residence has already resolved on the 2015 rates and deductions (about 15% of the administrations have done so: check the list on the Ministry of Economy website), we can choose whether to redo the calculations with the new parameters or pay the down payment as we said in point A. In the second case, the balance (expiring on 16 December) will have to be paid with a balance on the down payment (i.e. adding the difference between the amount we actually paid in June and the amount we would have had to pay if we had done the calculations with the new rates and deductions).
C) Without prejudice to the adjustment in the event of changes in rates and deductions, the down payment and the balance should, in theory, be of the same amount. This means that, for example, those who bought a property in March, to calculate the down payment must not only consider the months from March to June, but the whole period March-December, then dividing the result by two.
3. HOW IT IS CALCULATED
A) The tax base is the same for Tasi and Imu and is obtained in two steps: first the cadastral income of 5% is revalued, then the result is multiplied by the relative coefficient (160 for buildings classified in cadastral group A, except A/ 10, and in categories C/2, C/6 and C/7; 140 for cadastral group B and categories C/3, C/4 and C/5; 80 for categories D/5 and A/10; 65 for cadastral group D, excluding D/5; 55 for category C/1). The tax base is reduced by 50% for buildings of historical or artistic interest and for those declared unusable or uninhabitable by a municipal technician. For building areas, the taxable base is made up of the market value in common trade (the cadastral income to be used for the calculation is the one resulting from the Land Registry on 2015 January 25). Finally, for agricultural land, the figure is calculated by revaluing the landlord income by 135% and multiplying the result thus obtained by XNUMX.
B) Rates and deductions vary according to the municipality, but there are general parameters. For the Imu, the basic rate is equal to 7,6 per thousand, but the Municipalities can reduce it up to 4,6 per thousand or raise it up to 10,6 per thousand. It is also possible to introduce a surtax of 0,8 per thousand which pushes the maximum limit of the rate up to 11,4 per thousand. According to the Tasi, the basic tax rate on the main residence is equal to one per thousand and in theory the maximum rate is 2,5 per thousand, but in this case too, a further surcharge of 0,8 per thousand may arrive ( therefore the real limit is 3,3 per thousand). 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.
C) The set of appurtenances relating to the main residence 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). Only one real estate unit for each category is exempt from the IMU (if you have two garages, for example, you have to pay the tax on one of the two). For Tasi purposes, on the other hand, the appurtenances are assimilated to the main residence.
4. RENTALS
A) Those who live in rent must pay a share of Tasi established by the Municipality in a range that can vary between 10 and 30%. If the resolution of the Municipality does not indicate anything, the tenant is required to pay 10% of the Tasi. If he doesn't, the owner isn't held accountable. The total exemption for tenants is triggered if the contract has a duration of less than six months during the same calendar year.
B) Tenants do not pay the Imu, which falls entirely on the landlord.
5. THE TAX CODES FOR THE F24 MODEL
A) 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.
B) 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.
