"NEWS of the June 9, 2016-IMU and 2015 2016 using the deposit rates TASI"

Posted by on Jun 9, 2016

The rules for calculating the down payment don't have operational and new IMU and TASI are perfectly aligned, meaning that both local taxes have the same mode of calculation of tax due. On 16 June it will therefore be necessary to proceed to the payment due for the year 2016, while the balance will be paid by next December 16.


2016, payments to be made by the unified payment model F24, or through a special bulletin, are regulated as follows.

  • By 16 June you must provide for the payment of the deposit. This amount shall be calculated by applying the rates and deductions approved by municipalities for the year 2015. This does not mean that you must pay half the tax bill last year, but rather than last year's calculation parameters need to be applied to the real estate situation of 2016 (buy, sell, change of use, etc.).
  • The balance must be paid within the next 16 December, to balance the tax payable for the year, determined on the basis of the rates approved for the current year, if published within the term of 28.10.

These are the rules dictated by article 13, paragraph 13-bis of Decree Law 201/2011 on IMU, repeated in article 1, paragraph 688, with law 147/2013 with reference to TASI; It does not seem to be any possibility of using reduced rates (the municipalities for the 2016 have prohibition to increase the rates of) approved for 2016 in the down payment.

Has a position of IFEL, made known the statement of 8.5.2015 where it was stated, inter alia, that "there is nothing, of course, that, in the event that the municipality has already ruled on rates and deductions IMU and Tasi, perhaps resulting in more favorable[in generale, ci si riferisce all’anno precedente quello oggetto del versamento, n.d.a.] conditions than in 2014, the taxpayer may refer to resolutions for this year for the deposit".

It is a position that is perplexing, as to prohibit this behavior there is the tenor of the standard; then, use the rate in 2015 2016 instead of the down payment, if it proves insufficient, would lead to a lower payment. In fact, even if the tax due on the entire calendar year was paid for the correct amount, the insufficient payment on account may still be subject to penalty.

Necessarily, the recent legislation impacting on the tax calculation 2016, should be taken into account for the calculation of your deposit (for example, the exemption for the main house extended to TASI). The norm in fact does not refer to the "rules" of the previous year, but to "tax rates and deductions" (then the parameters on which the municipality has title to affect) the previous year.

Finally, it should be remembered that by June 16 the taxpayer may also pay the tax due for the entire year in a lump sum (forecast expressly established only for the IMU, but also applicable to TASI); in this case, of course, you will need to apply now the rates envisaged for 2016 (solution that usually is interesting only in the case of sharp reductions of rates for the offence concerned).

Fabio Garrini