From 1 January 2014, the single municipal tax (IUC) was in force, based on the tax conditions established by the municipal tax (IMU), of a patrimonial nature, and by a component referring to services, which in turn was articulated in the Tax for indivisible services (TASI) and in the Waste Tax (TARI) intended to finance the costs of the waste collection and disposal service.
With the budget law for the year 2020, from 1 January 2020 the IUC was abrogated with the introduction of the so-called "New IMU", which adds up to the taxable cases of IMU and TASI, without prejudice to the regulatory rules regarding TARI. During the year 2020, the reference legislation of the Municipality of Bra will be modified and integrated to adapt it to the new legislation.
In the pages dedicated to the individual components of the IUC, the information of interest to the tax payers is indicated, with rates, deadlines and payment methods.
The components of the tax: