"NEWS June 13, 2016-IMU and TASI crossed constraints"

Posted by on Jun 13, 2016

When you approach the calculation of IMU and TASI, which is probably more problematic is determining the proper rate applicable, especially with reference to the service tax; This is characterized by a set of constraints crossed with the greater tribute, constraints that often are not immediate to handle.

The rates of IMU

The basic rate of IMU was fixed at 0.76 percent: municipalities can act on that rate by modifying it increasing or decreasing up to 0.3 percentage points (hence the range of standard rate ranges from a low of 0.46 and up 1.06 percent).

For the main house (in the few situations where this is taxable, as in the case of buildings of category A/1, A/8 and A/9 and related appurtenances) can be expected a rate of 0.4 percent. Municipalities may change, increasing or decreasing, the rate up to 0.2 percentage points (so the range of the standard rate will be between 0.2 and mimum of 0.6 per cent). However, for the main house there is also the application of the deduction.

Municipalities can (so it is said that this forecast is introduced) reduce the basic rate of up to 0.4 per cent in the case of non-productive land income property within the meaning of article 43 TUIR, or in the case of property held by IRES, or in the case of buildings leased.

The rates TASI

The two municipal taxes, TASI and IMU, traveling parallel to and, in General, we are going to add up for different types of properties. However, there are some differences between the two taxes on the estate to be subject to the levy. In particular, agricultural lands are exempt from TASI while serving the IMU (though with many exceptions); the farm buildings are exempt from PROPERTY TAXES but require payment TASI (though with reduced rate).

The following constraints are provided for TASI:

  • for the instrumental use of agricultural buildings (stables, greenhouses, storage tools, etc.) the maximum rate of TASI cannot exceed the limit of 1 per thousand, and that limit can never be incremented by the municipality;
  • for unsold buildings in construction, intended for sale and in any case not leased, (already exempt for IMU) is provided for a rate of 1 per thousand, that the municipality can raise until 2.5 per thousand, or reduce up to scratch;
  • the sum of the rates of TASI and IMU, for each type of property, cannot be greater than the maximum allowed rate in any case under State law for the IMU in December 31, 2013, then you must refer to a roof attached to 10.6 per thousand for the generality of buildings, or other lower rates in relation to different types (IE 6 per thousand for the main residences where these are taxed, as in the case of luxury property). This is a condition that causes the major problems because the calculation of TASI is necessarily bound to prior check of calculating IMU;
  • for the 2014 and 2015 was introduced the ability, for the benefit of Municipalities, to waive the two boundaries finally called for a total not exceeding 0.8 per thousand. The L.208/2015 attributed to municipalities the power to maintain this increase even for 2016, applied to the same extent for the year 2015 and only buildings not exempted. At the point the resolution 2/DF of March 22, 2016 explains: If the municipality had approved the surcharge in question only for buildings intended for the main house, this increase cannot be maintained for such cases, since these buildings become exempt for TASI, nor can it be moved to other cases.

Fabio Garrini