Tasi

Tasi means Tax on Indivisible Services, a municipal tax established by the 2014 stability law.

The Tasi is abolished starting from 2020 (art. 1, paragraph 738 of Law no. 160/2019) and is included in the new Imu, the Single Municipal Tax.

From 2020, the 10 percent share previously paid by the TASI taxpayer (lessee, borrower, etc.) will thus flow into the new IMU, payable by the owner or holder of other real rights.

The tax concerns municipal services aimed at the community, such as road maintenance or public lighting.

The tax is not due if the total amount for the year - e not for individual installments deposit and balance - is equal to or less than €12,00. In this case there is no need to make a payment.

For further information, consult the page New Imu 2020 »

The characteristic of TASI is that the taxable person is not only the owner but also the holder, who is responsible for paying part of the tax.
The properties taken into consideration to determine the TASI tax base are:

  • the buildings, including the main residence
  • the building areas

However, since 2016, non-luxury properties intended for main residence have been excluded from TASI:

  • of the owner
  • of the user and his family unit.

For luxury homes the payment of the tax is still required. Below are all the details.
In general, buildings and building areas are required to pay both IMU and TASI. The properties listed below are an exception to this principle.

They only pay TASI and not the IMU

  • rural properties instrumental to the exercise of agricultural activity
  • the buildings constructed and intended for sale by the construction company (so-called goods), as long as this destination remains and are in any case not rented

They pay both IMU and TASI

  • properties intended for main residence and related appurtenances, classified in cadastral categories A1, A8 and A9
  • the real estate units loaned to relatives, to which however the 50% reduction of the taxable base for both taxes applies, under the following conditions: 
  • the real estate unit granted on loan must not be classified in the cadastral categories A1, A8 and A9
  • bailor and bailee must be relatives in the direct line within the first degree (parent/child or child/parent)
  • the real estate unit must be used by the borrower as his/her main residence
  • the bailor must be registered and habitually reside in the same municipality in which the property granted on loan is located
  • the bailor, in addition to the property granted on loan, can own another property in the same municipality used as his/her main residence, provided that it is not a residential unit classified in the cadastral categories A1, A8 and A9
  • in addition to the property intended for one's main residence and that granted on loan, the lender must not own other properties intended for residential use in Italy (MEF Resolution no. 1/DF of 17.02.2016).

They pay neither IMU nor TASI

  • the real estate unit owned by way of ownership or usufruct by elderly or disabled people who acquire residence in hospitalization or health institutions following permanent hospitalization, provided that it is not rented
  • the real estate unit owned by Italian citizens not resident in the territory of the State and registered in the Registry of Italians Resident Abroad (AIRE), already retired in their respective countries of residence, by way of ownership or usufruct in Italy, provided that is not leased or granted on loan for use
  • the marital home assigned to the spouse, following a provision of legal separation, annulment, dissolution or termination of the civil effects of the marriage
  • the real estate units belonging to undivided ownership building cooperatives, used as the main residence of the assignee members, including the real estate units belonging to undivided ownership building cooperatives intended for university students who are assignee members, also in derogation of the required registered residence requirement
  • residential buildings intended for social housing, as defined by the decree of the Minister of Infrastructure on 22 April 2008
  • the property, registered or capable of being registered in the urban building register as a single real estate unit, owned and not rented by permanent staff: 
    1. belonging to the Armed Forces
    2. belonging to the military police force
    3. employee of the civil police force
    4. of the National Fire Brigade
    5. belonging to the prefectural career (without prejudice to the provisions of art. 28, paragraph 1, of Legislative Decree no. 139/2000).
      For the personnel listed above, the conditions of habitual residence and registered residence are not required.

However, the tax is not due if the total amount for the year - and not for the individual down payment and balance installments - is equal to or less than €12,00. In this case there is no need to make a payment.

Who doesn't have to pay
Since 2016, properties intended for main residence are excluded from the Tasi:

  • of the possessor (owner)
  • of the user (tenant or keeper) and his family unit.
  • classified in cadastral categories A2, A3, A4, A5, A6 and A7. These are the homes that are usually referred to as "non-luxury".

Properties classified in cadastral categories C2, C6, C7 and recognized as. are also excluded from the tax appurtenances of the main residence.

Who has to pay
The properties classified in cadastral categories A1, A8 and A9 they are considered luxury. For these types of homes and their appurtenances the Tasi is still required.

If the home is used by a person other than the owner - i.e. by a tenant or keeper - the tax is divided as follows:

  • the holder pays the Tasi at the rate of 10 percent
  • the remaining 90 percent is paid by the owner.

In the event of multiple owners or holders, each of the two categories of taxpayers is jointly and severally liable to pay the respective portion of the tax.
However, the tax is not due if the total amount for the year - and not for the individual down payment and balance installments - is equal to or less than €12,00. In this case there is no need to make a payment.

Temporary detention of premises
In case of temporary detention lasting no more than six months during the same calendar year, the Tasi is payable only by the holder.

What is the main residence?
By main residence we mean the real estate unit in which the owner or user and his family unit usually live and are registered.
In the event that the members of the family unit have their habitual residence and registered residence in various properties located in the municipal area, the concessions for the main residence and related appurtenances in relation to the family unit apply to a single property. Spouses who find themselves in this situation they must choose which of the two homes is to be considered the main residence for tax purposes.
In the event of the death of one of the spouses, the surviving spouse who continues to reside and live in the former marital home is required to pay, or can benefit from the tax exemption, depending on the cadastral category of the property.

What are appurtenances?
By appurtenances of the main residence we mean exclusively properties classified in the cadastral categories C2, C6, C7: attics, cellars, garages, parking spaces, sheds.
It is considered to belong to the main residence a single unit for each of the cadastral categories indicated, even if registered in the land register together with the unit for residential use.

Who has to pay the Tasi for other buildings?
The payment of the Tasi for buildings other than those intended for main residence and for building areas is due by the owner.
In the event that the real estate unit is owned/occupied by a person other than the owner, the occupant pays 10 percent of the total TASI due, while the owner is entitled to the remaining 90 percent.
In case of temporary detention lasting no more than six months during the same calendar year, the Tasi is due in full and exclusively by the owner of the property.
Agricultural land is excluded from Tasi.
However, the tax is not due if the total amount for the year - and not for the individual down payment and balance installments - is equal to or less than €12,00. In this case there is no need to make a payment.

2019 deadlines, alternatively:

  • Payment with single installment: by June 17th
  • Payment in two installments:
    • first payment: by June 17th
    • second instalment: by December 16th

2018 deadlines, alternatively:

  • Payment with single installment: by 18 June 2018
  • Payment in two installments:
    • first payment: by June 18th
    • second instalment: by December 17th

  • Law 147 of 27 December 2013 - art. 1, paragraphs 639 and following
  • Law 208 of 28 December 2015 - art. 1, paragraphs 10 and following
  • Municipal council resolution. n. 270 of 19 February 2016
  • City Council Resolution no. 12 of 3 March 2016
  • Tasi Regulation 2016
  • City Council Resolution no. 3 of 26 January 2017
  • City Council Resolution no. 11 of 12 February 2018
  • City Council Resolution no. 7 of 14 March 2019

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Updated: 29/04/2024