Publication of 19-12-2013

From IMU to TASI: an estimate for Tuscany

Series: Articoli

The Municipal Tax on indivisible services (Tassa comunale sui servizi indivisibili – TASI), which constitutes the portion of the Unique City Tax (Imposta Unica Comunicale – IUC) specifically devoted to finance indivisible services, such as public lighting, municipal police, street furniture, park maintenance, and so on, is exclusively assigned to municipalities and is imposed on all real-estates. Therefore, in 2014, the taxes on non primary residences will be both IMU, that will be calculated following unchanged criteria and amounts, and TASI, whose basic rate is 0.1 per cent. On the contrary, the tax levied on non-luxury primary residences will no more be IMU, but TASI, whose rate is comprised in the range from 0.1 to 0.25 per cent, and thus results in lower amounts. This article, drawing from the databases of Tuscany’s city land registries, makes some levy estimates for the next financial year.
Articolo di Toscana Oggi
Articolo del Corriere Fiorentino

Author: Chiara Agnoletti, Chiara Bocci, Claudia Ferretti, Patrizia Lattarulo

TAGS: municipal property taxes, real-estate tax, tax reform, Tuscany

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