Taxes on the house, there are news in sight: in the latest version of the Budget Law is in fact a tax reform. In detail, article 95 contained in the Budget Bill 2020 foresees the disappearance of the Tasi, that is the tax for indivisible services, and the maintenance of the IMU, or the single municipal tax. We talk about "new Imu" why the house tax – according to the draft of the provision – it will shorten "old" IMU and Tasi. Once the Tasi is abolished, the revenue will flow into the new IMU – a single tax on the house – from 1 January 2020. This, and we specify it once again, if the draft of the Budget Law should be approved as it is now.
A novelty that has already received criticism from Confedilizia, according to which "it has never happened, in the history of taxation, that when the Municipalities were given the possibility of increasing house taxes, they resisted this temptation. It will happen again this time. And it will be a new asset". Let's try to understand more.
The "new" Imu on the house: how it works
The dates, first of all. The deadlines that concern the new Imu they are always two: June 16 (by this date the tax payers will have to pay half of the total tax due for the year, applying the rate and the deduction of the twelve months of the previous year), and December 16th. Citizens will not have to pay more than in the past, the government reassured. And yet, as he explained the sun 24 hours, the opposite could happen. While the Tasi (which will be abolished, according to the draft) is a tax and being linked to the municipal services it covers needs a special resolution to accompany it, the "new" Imu (as well as the old one) serves to generally cover municipal requirements without having to provide justifications. This is why it could be easier for the Municipalities to raise the single rate.
Today the maximum Imu is at 10.6 per thousand, while the Tasi has a maximum rate of 8 per thousand, but it has not been established anywhere. As explained by the Sun, "the sum of the two rates, which have the same tax base (the" cadastral value "of the building with multipliers), reaches 11.4 per thousand, that is exactly the maximum rate of the new Imu".
Everything is postponed to the decision of the Municipalities. Those who had not yet touched this maximum level of taxation they will have the green light to do so, while those who had already reached that threshold (for example Rome, Florence, Bologna and Milan) will not be able to go further.