The Stability Law 2016 introduced important changes to the real estate and the house in particular. The extension of the bonus renovations and energy retrofits, double bonus furniture, abolition of Tasi on the first house, until reduced IMU for rentals on the agreed rent and the introduction of real estate leasing for individuals too. Here is the picture of the main tax benefits drawn from Confedilizia
The rules of most interest to the brick
Elimination tasi first house -
They are excluded from Tasi housing units "intended as a principal residence by the owner and the user and his family, except those classified in cadastral categories A / 1, A / A and 8/9", namely: housing type stately (A / 1); houses villas (A / 8); castles, palaces of prominent historical or artistic value (A / 9). For these units is applicable on the following scheme: - IMU between 2 and 6 per thousand (basic rate of 4 per thousand, reduced or elevating) - Tasi a rate of 1 per thousand, but limit IMU-Tasi equal to 6 per thousand - chance of getting to 6.8 per thousand by municipalities that have planned for 2015, and to confirm in 2016 (see. para 28) the use of the increase of 0.8 per thousand for the units concerned
Ivie tax foreign property (Art. 1, paragraph 16)
The tax value of real estate located abroad (Ivie) does not apply "to the possession of the main" and its appurtenances and the marital home awarded to the spouse as a result of legal separation, annulment, dissolution or termination of civil effects of marriage, "except for units in Italy are classified in categories cadastral A / 1, A / A and 8/9"
Criterion calculation garbage fee
It is extended for the years 2016 and 2017, the manner in which the tax on waste (Tari) by municipalities on the basis of a criterion-average ordinary (ie according to the quantity and quality of the average ordinary waste produced per unit area in relation the uses and types of activities) and not on the actual amount of waste (so-called normalized method). It 'also deferred to 201
8 (compared to 2016) the period after which the municipality must rely, in determining the costs of the service, even the results of the standard requirements.