From January 1 2014 is in force the Indivisible Service Tribute (TASI) introduced by 27 December 2013 law no. 147 "Stability Law for the 2014 Year". The TASI is due to anyone who owns or holds whatever the real estate units referred to in clause 669 of art. 1, Law no. 147 / 2013. In the case of plurality of holders or holders, they are firmly bound to fulfill the single tax liability. In the case of local real estate, the TASI is due by the occupant, if different from the owner, for a share of 10% and the owner for the 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. However, the TASI for the major luxury homes (Cat, A1, A8 and A9) remains in place. Likewise, TASI continues to pay for commodities (manufactured and constructed by construction companies for sale until they are sold or rented out) and for rural agricultural buildings.
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 property must be multiplied by 100 to obtain the cadastral value of the property. To calculate the tax, then apply the cadastral value to the rate established annually by the City of Bra.
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