The 18 June 2018 (June 16 falls on Saturday) expires the deadline to pay the deposit of Imu and Tasi and almost all the municipalities have found no room to reduce taxes. The average levy on second homes, rents and productive properties is close to 10 per thousand. According to a research conducted by Caf Acli for Il Sole 24 Ore on Monday.
It should be noted that the level of the tax rate not to be exceeded is 10.6 per thousand, with the Tasi one can reach 11.4 per thousand.
According to the statement, two weeks after the Imu and Tasi account, homeowners have to deal with municipal resolutions that almost always confined themselves to the rates of the past few years. This is the effect of the 2016 Stability Law, then confirmed by the two subsequent Budget Laws. On the one hand, the blocking of increases has prevented further increases, on the other, most of the Municipalities have failed to finance the reductions in the levy.
According to what has been calculated, the first installment of 2018 will bring into the coffers of the Municipalities and the Treasury a figure similar to last year: just under 10 billion euros, 70% referable to the IMU on other buildings , therefore second homes, shops, offices, garage. The analysis of the average level of the rates applied to real estate confirmed that Imu and Tasi have remained practically stable since 2015.
The production buildings (cadastral category D) are those that touch the record at the national average level. In this case, the levy reaches 9.96 per thousand of the national average. For these buildings the levy remains on average high even in the municipalities with less than 5 thousand inhabitants, where for other types of properties tends to be significantly lower than the large centers.
Instead, looking at the different territorial areas or the size of the Municipalities, the record of the tax rate is that of the houses “available” in the cities with over 50 thousand inhabitants, where it reaches 10.5 per thousand. The failing administrations represent a separate case, they are in fact obliged by the Consolidated Law on Local Authorities to set the taxes at the maximum percentages allowed.
The only type of property on which there is a reduction is that of rented houses with an agreed fee. In this case, the average rate dropped from 9.16 in 2015 to 9.11 per thousand this year.
The comment of Confedilizia
Commenting on the research by Caaf Acli for Il Sole 24 Ore, the president of Confedilizia, Giorgio Spaziani Testa, released a note saying: “The research shows that the system of taxation on buildings needs to be redesigned from the foundations. The average rates of Imu and Tasi have now reached 10 per thousand on tax bases that have been increased by 60 per cent with the Monti maneuver. All this, without saving even the rented houses with a severely reduced rent and with an imposition that reaches levels of fury in the presence of homes that can not be rented, for which in many cases even the Irpef is applied (on a non-existent income ) “.
Spaziani Testa added: “In addition, there is a waste tax. In total, the IUC (ie the sum of Imu, Tasi and Tari) weighs about 31 billion euros each year. This is a burden that is no longer sustainable and, above all, a purely patrimonial tax, which does not take into consideration the quality and quantity of services offered to citizens. The system must be radically reformed, replacing Imu, Tasi and Tari with a tax effectively linked to services and deductible from the income of individuals and businesses “.