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Difference between IMU and TASI

Difference between IMU and TASI

Every year, the owners of houses that are different from the main residence are required to pay IMU and TASI for the previous year.

But what do they consist of IMU and TASI? What are the differences between IMU and TASI? Or maybe they are the same thing?

The time has come to deal with this issue, and find out if these two acronyms mean the same thing or not!

What is TASI

Let's start with a brief look at the TASI, or the Tax on indivisible services.

The purpose of the TASI is essentially to finance the payment of services such as urban lighting costs, landscaping, street cleaning, services that are provided by the Municipality and that are used by the community of citizens.

On the other hand, when we talk about TASI ... we are talking about a tax, and not a tax. Therefore, TASI pays for all those services for which it is not possible to identify a specific user. Exactly the opposite of what happens for those who make payments to use services on individual demand, or services that - such as nursery schools - are paid exclusively by actual users.

What is the IMU

Having clarified what TASI is, it is easier to deal with the "colleague" with whom TASI is often mistakenly confused: theIMU.

The IMU (Single municipal tax) is a tax payable on property ownership.

However, not all property owners are required to pay the tax, which is paid exclusively by those who have a first luxury home (cadastral category A / 1, A / 8 and A / 9), or by those who have a further house in addition to the house of residence (the main house).

In short, the difference between TASI and IMU is particularly profound but, if it were not clear enough, in the next paragraph we had the idea of ​​further schematizing what are the terms of divergence between the two concepts.

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Differences between TASI and IMU

Let's clarify it once again: TASI and IMU are not the same, although there are indeed some points in common.

So, before understanding what the differences are, these are the common points:

  • both have the same tax base and are calculated in a practically identical manner;
  • the period of ownership of a property is counted in the same way both in the first and in the second case, with a full month count only if the ownership exceeds 15 days in the period of time considered;
  • each co-owner makes the payment on the basis of his share of ownership and whether he is an occupant or not;
  • the same rules apply to TASI and IMU, in the event of the death of one of the two spouses, or in the case of homes assigned to the spouse in the event of a legal separation or divorce;
  • there are rules of particular favor for rural and instrumental buildings.

Of course, the terms of difference between TASI and IMU.

For example, the TASI also applies to tenants, while the IMU is charged only to the owners. What is certain is that the TASI share applied to tenants is still a minority with respect to the entire tax burden, with a share between 10-30%, or 10% in the case of silence from the municipal resolution.

Still on the subject of TASI, tenants of municipal housing who do not meet the social housing requirements are also required to pay this tax, with determination on the basis of the rates established for the other properties, and then divided between tenant and owner.

Again with regard to TASI, agricultural land is always exempt. The exemption in the case of IMU only applies to uncultivated land and land located in mountain communities.

Finally, we point out that in the sole case of IMU, even in the case of renting a single room, the house can still be considered as the main residence for the purposes of this tax. On the other hand, in the TASI the tenant pays a share of the tax, with the rate of the first home.

We hope that, with the short shares mentioned above, you can get a little clearer idea of ​​what the differences are between TASI and IMU. For more information, you can still refer to the website of the Revenue Agency, with its guides and FAQs freely downloadable for consultation, in order to obtain any clarification on this issue.


Video: Imu. Che cosè, come funziona? (June 2021).