From 1st January 2014 the Tax for indivisible services (TASI) introduced by law no. 27 "Stability Law for the year 2013". With the Budget Law for the year 147 (L. n. 2014/2020) the tax was repealed and its revenue flowed into theImu - Set your own municipality. So from 2020st January XNUMX the TASI is no longer due.
The TASI was due by anyone who owns or holds the real estate units referred to in paragraph 669 of art. 1, law n. 147/2013. In the event of a plurality of holders or holders, they are jointly and severally liable for the fulfillment of the single tax obligation. In the case of local properties, the TASI is due by the occupant, if different from the owner, for a 10% share and by the owner for 90%.
Tasi 2019: deadlines
The two Tasi installments are paid by June 16 and December 16.
The tax is not paid on the main residence. On the other hand, the TASI remains in force for the main luxury homes (Cat, A1, A8 and A9). In the same way, TASI continues to pay for goods properties (buildings built and intended for sale by construction companies until they are sold or rented) and for rural buildings that are instrumental to agricultural activity.
How do you calculate?
Tasi's calculation methods are the same as those used for Imu. In practice, the taxable base for calculating is given by the cadastral income, which can be obtained from the land registry, increased by a double revaluation:
- of the 5 per cent (multiplied by 1,05);
- of an additional legal multiplier depending on the category of the property (eg, multiplies by 1,6 when the motocycler is 160);
This revalued cadastral income must be multiplied by 100, to obtain the cadastral value of the property. To calculate the tax, the rate established annually by the Municipality of Bra must then be applied to the cadastral value.
160 whether they are classified as building blocks A (excluding A / 10), and in cadastral categories C / 2, C / 6 and C / 7;
140 whether they are manufactured in cadastral group B and cadastral categories C / 3, C / 4 and C / 5;
80 whether they are manufactured in the A / 10 and D / 5 cadastral categories;
65 whether they are manufactured in the D group (other than D / 5);
55 whether they are classified in the C / 1 cadastral category.
- 0,33% of the main dwellings belonging to the cadastral categories A / 1, A / 8, A / 9 and relative pertinences, dwellings resembled the main residence as per art. 19 of the IUC Municipal Regulations;
- 0,05% for all other buildings, excluding the IMU tax base.
There is a minimum limit for the payment of € 12 (Art. 9 of the Regulations).
For assistance and queries you can contact the Tribute Service at the address email@example.com