Goodbye to the Imu on the first house, here comes the Trise. This is the name by which in stability Law the service tax arriving from 2014 was christened. The new levy will include the tax on the main residence, the Tares and the Tarsu on waste.
The Trise will be paid in four annual installments and will be divided into two components: the Tari for municipal waste management and Tasi for the indivisible services of the Municipalities, which will have a basic rate of 0,1% to be applied on the same taxable base as the Imu, or the original cadastral income revalued by 5% and multiplied by 160. The maximum levy ceiling cannot exceed the maximum IMU rates: 6 per thousand on the first house 10,6 on the second.
There is also a fundamental difference between the two parties: the Municipalities will be able to ask tenants to pay up to 30% of the Tasi, while the Tari will be entirely paid by the owners.
In all, according to Uil's calculations, the Trise will cost on average 366 euros for a family of four in an apartment of 100 square meters. The sum is higher than the average 281 in 2013, but lower than the 450 in 2012, when the Imu was paid even on the first home.
The birth of the service tax, it should be remembered, it does not completely erase the old Imu, which remains in force for properties other than the main residence.
As for the apartments given on loan to the children, the Municipalities will have to decide to exempt them from paying up to 500 euros of cadastral income or in the event that the joint has an Isee income of less than 15 thousand euros. A rule which, it is evident, lends itself to tricks that are anything but difficult.
