IMU, TASI, TARI, Local Tax: the benefits of a property management software

By June 16th there will be the obligation for the deposit of IMU and TASI. How to calculate them? The issue of taxation in real estate in recent years has been subject to many changes and requires constant attention to correctly fulfill the different tax obligations.

10 june 2015 – Gruppo SCAI

For the advance of IMU (Set Unica Hall) and TASI (Indivisible Services Tax) to be paid before June 16th 2015, it was possible to use the tax rates of 2014, although the the Municipality of pertinence had acted in a timely posting on the site of Department of Finance. The taxpayer could choose those considered most convenient, subject to adjustment in December with the new parameters.

The payment scheme of the two taxes is the self-assessment by the taxpayer, by F24, section IMU and Other Tributes rooms, available in sizes flow Entratel, CBI F24, paper form.

The new waste tax, TARI, will continue to be directly calculated by the city and sent to the taxpayer, in the form of pre-built F24, to be decided by the municipality itself, including at least two half-yearly installments.

Other local taxes pertaining to the real estate taxes are currently levied by different municipalities, by postal order, and in particular:

  • Licence fee and tax for Spaces and Public Areas use (Cosap and Tosap)
  • Local tax on advertising and bill-posting rights (Icpdpa)
  • License fee for installation approval of advertising media

Future development of the property taxes according to the REALGIMM Competence Center

The declared objective of the Government in the Document of Economics and Finance for 2015 is to “rationalize and simplify the local taxation on real estate giving stability to a field of taxation affected by numerous reforms in recent years.” This objective could be pursued with the unification of IMU and TASI (taxes substantially capital, even if the name of the second might suggest to have to qualify as a tax on services) and through “the possible introduction of a tax / fee to replace the collection of local taxes existing smaller “.

REALGIMM Competence Center identified three main areas on which the innovation in real estate taxation moves and keep constant monitoring to ensure the rapid adaptation of the software platform to the continuous regulatory changes:

  • Reform of Land Registry: the road map outlined by the Government in the decree developed for cadastral reform envisages a five-year plan, to be launched no later than July 1st , 2015, with deadline December 31st 2019. Main points of the reform:
    • Establish a universal procedure through which all the rooms previously calculated to determine class and coefficient of each building can be converted into square meters
    • multiplying them on the basis of square meters made, calculate other indices such as condition of the building, location, presence lifts and views, etc.
    • The new indices will be combined with a simultaneous simplification of cadastral categories; for example, all the various classes A (A1 through A11), will be subsumed in the new category O / 1
    • This will change the tax base on property / occupancy of the property, which will increase from cadastral income to asset value
    • It will be launched by September 2015 a decree that will redefine asset values in implementation of the Delegation Tax.
  • Secondary IMUS Municipal Tax: : according to Decree No. 23/2011 laying down provisions relating to Fiscal Federalism Municipal, the tax provided for in Article 11 – Municipal Tax Secondary – that unifies Cosap, Tosap and Tax Advertising, to enter into force this ‘years, but still it cannot do it, without being accompanied by Government Regulation (paragraph 2, article 11 of the decree) to be drafted will attend the Conference of State – cities and local governments.
    In anticipation of its enactment, the tributes to “replace” are due. The exact Resolution. 1 / Df of January 12, underlining that, with regard to the departure of IMUs, the legislature did not provide for any reference.
  • Local Tax, the result of the unification of IMU, TASI and TARI: it was expected in the Stability Law 2015: a single tax, with the same rates and the same procedures for the calculation and payment. Basically the intent is to put a permanent end to the chaos generated in these years for the calculation of TARI, TASI and IMU. The date of 2015 is postponed for now, because the Stability Law did not mentioned it. What are the main problems to solve, before seeing the unification translate into reality? Some issues need to be addressed, not indifferent:
    • Reasoning carefully whether unite TASI, TARI and IMU while maintaining the various differences between the first and second home and between types of properties;
    • carefully before making the choice of whether to charge or not and in what form proportion of the tax also to tenants of houses for rent;
    • Confirm that the new property tax will not contain the additional municipal income tax, tax on income that offsets the loss of transfers from the state to local authorities;
    • Decide whether it be a full federal tax;
    • Evaluate whether the TARI also incorporate that in fact, rather than a tax, is a rate that you pay for the service on waste and material aspects which were set by the European standard that establishes the contours;
    • After the great difficulties of the municipalities in the management of deductions and Tasi IMU, which have caused many delays and inequities, the Government is considering the return of deductions nationwide standard

Software solutions for the proper management of the real estate taxation

In the era of the digital revolution is increasingly urgent, for companies and the organizations that need to manage real estate, to have an integrated platform for real estate management. The solution allow not to lose any more time and energy with the same old Excel spreadsheets or using programs developed in house, which should be continually reviewed and updated to chase deadlines and novelty of the moment, laws, resolutions and circulars evolving.

REALGIMM, integrated real estate management platform

  • The platform REALGIMM is designed for automatic calculation and management of payment flows, ICI, IMU (from 2012) and the TASI (2014), with the following criteria:
    • Collection in a single repository and integration of information: all the information collected in dedicated modules (property management, facility management, etc.), are collected automatically by the system (cadastral data, dimensional data, contractual data, etc.)
    • Parameterization:All calculation parameters are surveyed in a massive way or timely (rates, ratios of report)
    • Calculation in Safe Mode: Some calculations are launched in Safe Mode with evidence of any abnormalities, allowing the user to rectify the situation up to the end result
    • Formalization of the results: the process of formalization allows the permanent storage of the calculations and the progress of the workflow tribute
    • Forms, telematic flows reporting: paper forms for declarations / payments, telematic flows for payments, prints and drawings for the user control all managed and integrated with coordinated tools.
  • The Other Minor Tributes are collected allowing the census, for every real estate asset, the related tax bill (most assessments, refunds, adjustments), together with the necessary authorizations, complete with deadlines and periodic updates.
  • The combination of all this information in a repository allows you to constantly update and also check the part relating to taxes in Income Realty.

The experts of the REALGIMM Competence Center by Gruppo SCAI are available to companies that want to manage the real estate taxation with an integrated software solution developed for real estate management also available in the cloud, as Software as a Service, with a small monthly fee. Please contact us to evaluate the benefits of this opportunity.


SCAI Consulting
REALGIMM Competence Center
Real Estate Management
011 2273 611