In Italy home owners have to pay IUC, the abbreviation for the local property taxes, which comprise IMU or property tax TARI. Here you can find out something about the waste disposal tax, TARI.
Waste disposal tax in Italy is referred to by TARI, Tassa sui Rifiuti. For the determination of the waste disposal tax, the Comune needs the floor area of all your properties (including properties in the category C/2 and C/6) and the number of people in your household. You will have to declare these data in your TARI declaration. Often, the floor area of your home is not mentioned on the cadastre certificate. You are free to calculate the floor area yourself or have it calculated by an architect or geometra. In the cadastre certificate you will find the gross floor area of the accessories (C/2 and C/6). For these buildings you can either declare 80% of the gross floor area, or, if it is to your advantage, calculate and declare the effective floor area of each building.
The amount of TARI to be paid is determined by a fixed amount for the number of people in your household + a variable tax amount to be multiplied by the floor area that you declared. Both tax amounts are determined every year by the Comune, based on the effective costs they have to bear for the waste disposal service. For TARI it is common practice that you receive an invitation to pay by regular mail or e-mail and the amounts which are due and their due dates.
Calculation example
If you own an apartment with a floor area of 123 sqm, a garage (C/6) of 22 sqm and a cellar (C/2) of 18 sqm, and your household consists of 4 persons, according to the municipal tariff table above, the yearly amount of TARI that you will have to pay is:
155,45 euro + 163 sqm x 0,56 = 246,73 euro
Please note that in some towns, with an advanced collection and recycling system, the tariff can be calculated differently, sometimes by the content of your waste bins (in l) or by the number of collections.
Here you can read more about ⇨ property taxes in Italy ⇦ (IMU).
Here you can read more about ⇨ property taxes in Italy ⇦ (IMU).
