From the 1 January the 2014 is in force the Tribute for the indivisible services (TASI) introduced by the 27 law December 2013, n. 147 "Stability Law for the year 2014". The TASI is payable by anyone who owns or holds in any way the real estate units referred to in paragraph 669 of art. 1, law n. 147 / 2013. In the case of a plurality of holders or holders, they are jointly and severally bound to fulfill the single tax obligation. In the case of local properties, the TASI is payable by the occupant, if different from the owner, for a share of 10% and by the owner for 90%.
Tennessee 2018: deadlines and news
The two Tasi installments will have to be paid by June 16 and December 16.
The tax is not paid on the main house. The TASI is still in force for the main luxury homes (Cat, A1, A8 and A9). Likewise, the TASI continue to pay for the goods buildings (buildings built and intended by construction companies for sale until they are sold or rented) and for rural buildings 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 building. To calculate the tax, the rate established annually by the Municipality of Bra must 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 firstname.lastname@example.org