TASI, an acronym for Tax on Indivisible Services, is a municipal tax established by the 2014 Stability Law that finances community-facing services, such as transportation, street maintenance or municipal lighting. Together with TARI, it is one of the two components of the IUC or service tax, the household taxation that replaced and supplemented IMU and TARES.
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Who pays the TASI?
The prerequisite for the TASI tax is the possession or “holding in any capacity whatsoever,” of buildings, including the dwelling, as defined for IMU purposes but, unlike the latter, both the owner and the tenant contribute to it, for leases of the duration of more than 6 months. Therefore, tenants must also pay TASI, with a contribution of between 10 percent and 30 percent of the total tax.
Owners and tenants are independent in the payment of TASI: the non-payment of either party will have no repercussion on the other, if the latter has correctly made the payment.
Who and what is exempt
Let’s start by saying that the exemptions do not cover residential properties of private citizens so if you own or rent an apartment, you will in principle have to contribute to the payment of TASI.
In fact, buildings owned by the state and local governments, buildings used for cultural purposes , or to theexercise of worship, buildings owned by the Holy See indicated in Articles 13, 14, 15 and 16 of the Lateran Treaty, buildings belonging to foreign states and international organizations and buildings declared uninhabitable or unfit for habitation.
How is it calculated
The taxable base on which TASI is to be calculated is that provided for the application of the own municipal tax (IMU) under Article 13 of Decree Law No. 201 of December 6, 2011, later converted, with amendments, by Law No. 214 of December 22, 2011. Since this is a municipal tax, it is necessary to refer to To what the municipality within which the building is located determines in this regard: rates on first homes still range between 1 and 3.3 per thousand; on second homes and commercial properties (stores, offices, warehouses, businesses, land), it can be raised from 10.6 per thousand to 11.4 per thousand. Each municipality can then define deductions, to be calculated on the value of the cadastral income or family Isee, and any additional exemptions.
To make things smoother, some municipalities have made online “calculators” available to taxpayers: arm yourself with information such as the type of property and its cadastral income before you venture into the calculation. Below are some links to calculators:
- TASI calculation in the City of Milan
- TASI calculation in the City of Rome
- TASI calculation in the City of Florence
- TASI Calculation in the Municipality of Siena
- TASI calculation in other municipalities of Italy
When to pay TASI
TASI is paid in two installments, set for the first year at June 16 and December 16.
Of course, there are exceptions: by a decree, the date of the first installment of TASI has been has officially extended to October 16 in municipalities where rates have not been deliberated by May 23: this date, however, concerns only those municipalities that will deliberate by September 10. For those who delay further, payment is looming on Dec. 16 with base rate at 1 per thousand.
TASI tax codes
Having defined how much and when to pay, it is possible to pay TASI by postal bulletin and by F24 and simplified F24 form; these are the F24 tax codes for TASI:
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“3958” – Tasi, principal dwelling and its appurtenances.
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“3959” – Tasi, rural buildings for instrumental use.
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“3960” – Tasi, building areas.
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“3961” – Tasi, other buildings.
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“3962” – Tasi, interest
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“3963” – Tasi, penalties
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