Municipalities At regional offices of revenue and, for information: National Association of Italian municipalities (ANCI) to) who MUST EXECUTE the PAYMENT (taxable). Obliged to make the payment of the tax is the owner of buildings, building plots or agricultural land sites in the territory of the State which have not, of course, excluded from the scope of the duty or, in accordance with article 7 of Legislative Decree No 504 December 30, 1992, exempt from the tax. Only where the property subject to taxation is constituted a real right of usufruct, use or habitation, whether due to an act between living as a result of succession, obligated to pay is solely the owner of said real right of enjoyment, thus remaining the so-called naked owner completely foreign to taxation. It stresses that the right of use or habitation, that determines the appearance of the tax liability, it is a real right of enjoyment and is therefore very different from the right to use the immovable on the basis of a lease or rent or loan; the tenant, the tenant, the borrower does not have any obligation to the effects of ICI. Please note that it is a real right of residence to which the surviving spouse pursuant to art. 540 of the civil code and the spouse separated by agreement or for judgment and that of a member of the cooperative housing (not in undivided property) on lodging assigned to him/herself, on a provisional basis, and that of public housing housing assignee granted leases with agreement to future sale and redemption (see in this respect also the circular No. 35 of 11/26/93, reported in "Appendix/1"). In the case of Italy ' of these rights in the same property (such as: ownership '; cousufrutto; full property for a dimension and usufruct to the remainder) each joint holder is obliged to make the payment of the tax to the extent of the part corresponding to its share of title. Attention (exclusions, exemptions and special cases). a) For some reasons for exclusion from applying the tax: see circular No. 9 of June 14, 1993, quoted in "Appendix/2", in relation to land other than land, unused or used for non agricultural activities; Circular No 172/E of June 14, 1995, quoted in "Appendix/3", in relation to the ground underneath the building constructed as a result of incorporation of building rights. b) tax exemption cases see: article 7 of Legislative Decree No 504 December 30, 1992, ICI's founding featured in "Appendix/4" as well, in relation to agricultural land falling in the mountain areas or Hill, the list annexed to the said circular No. 9 of 6/14/93, published in the ordinary supplement to Gazzetta Ufficiale n. 141 of 6/18/1993, subsequently supplemented with the inclusion also of the municipality of Santa Maria la Carita '-partly bounded-and the town of Olbia. c) for the definition of manufactured, site quality and agricultural land, see: "Appendix/5". d) For the method of taxation in the case of buildable areas, see "Appendix/6". e) for method of taxation in case of incorporation of building rights, see "Appendix/3". B) HOW DO YOU DETERMINE the tax the tax due for the year 1996 is determined by applying to the value of the building, building or area of farmland (so-called tax base) the rate applicable for that year in the municipality is located within the territory of which the property subject to taxation. If, indeed, low frequency, when the same property is located on the territory of the most common is assumed as if it were entirely in the municipality in whose territory the site lies with the prevalence of its surface (for certain circumstances, see resolution 53/April 9, 1996 and reported in "Appendix 7"). In order to know the rate, which cannot be less than 4 per thousand or greater than 7 per thousand, as well as whether the municipality has approved the increased deduction for the main house and the corresponding requirements (which will be treated below) the taxpayer must contact the competent municipality. Note: the rates see the next letter F). to) the value of buildings and is constituted by the entire cadastral income multiplied:-100, in the case of buildings classified in groups surveying A (housing), B (colleges, boarding schools, etc.) and C (stores, warehouses, laboratories, etc.), with the exception of category A/10 and C/1; -for 50, in the case of buildings classified in cadastral Group D (factories, hotels, theaters, banks, etc.) and in category A/10 (offices and private practices); -for 34, in the case of buildings classified in category C/1 (shops). If the building's ran out of annuity or if the annuity at the time attributed no longer adequate as target permanent or structural changes have occurred, even if due to mergers more units for sale, the taxpayer must make reference to the category and the annuity attributed to similar buildings. In this regard it is recalled that ICI ' s effects is there a special procedure for which you will after the riliquidazione of the tax based on the actual income attributed by the technical office tax assessment resulting in recovery of greater tax due or refund of amounts paid in excess, together with interest, without penalties but with an additional application (20 percent) where the said annuity attributed by the technical department to State revenues exceed by more than 30 percent that used by the taxpayer. Revenues for the year 1996 are those determined following the general revision introduced by the Decree of the Minister of finance from January 20, 1990, except in the case of municipalities that have had no changes of admirers and you say below. Please note that for these multiplications shall be made on the ICI cadastral income and not on income, so have no relevance nor the expected revenue increases or decreases the effects of the application of the taxation on income or the actual income. So, for example, if the cadastral income of a dwelling is 2,000,000 the value on which to apply the tax rate ICI to determine the tax liability will always be whether it's 200,000,000 's usual residence of the taxpayer, whether it's housing units made available, whether it's vacant dwelling, whether it is rented dwelling (Please note that the buildings are subject to ICI regardless of their destination and regardless of whether they are used or not). Caution (changes to estimi). In some municipalities (approximately 1400) are varied, generally decreasing, appraisal fees and, consequently, annuities (Please note that the income of the buildings belonging to the cadastral groups A, B, C, is given by the appraisal fee multiplied by the consistency of the property and, I mean, for the number of rooms in case of housing or land offices; for the cubic metres, in the case of buildings belonging to the Group B; for square metres, in the case of buildings belonging to the Group C). Variations may have covered all census areas of the municipality and all categories or only certain areas or land categories or classes. For buildings that have had such a change in income, value, property tax effects due to the year 1996, must be determined on the basis of rent varied. Of course, for buildings located in municipalities other than those concerned with changes, as well as for buildings located in municipalities that have taken the variations but census areas or sites belonging to categories or classes that have had no changes, the income to be taken for the determination of value is the one resulting from the overall review ordered by the said Decree of the Minister of finance from January 20, 1990. The municipalities that have had changes in appraisal fees, with the identification of census areas and categories concerned, as well as with the determination of new admirers, are stated in the Legislative Decree of December 28, 1993, no. 568 and subsequent amendments. To facilitate the taxpayer the Finance Ministry issued a "do it yourself" entitled "changes in appraisal fees-Guide for calculating the new rents of buildings" available at the regional directorates of revenue and Treasury's technical offices and the tax authorities of the municipalities. Conclusively, the 1996 legislation annuities are the same as those in force for the year 1995. -Buildings of historical or artistic interest. For buildings of historical or artistic interest within the meaning of article 3 of law no 1089 June 1, 1939, and later amendments, assumes the annuity determined by applying less appraisal fee amount among those provided for housing census area in which is located the building. That annuity, to quantify the value, all multiplied by 100, even though the building it is classified in category A/10 o C/1 or in Group d. that, as with the aforementioned system of determining the pension, the building it was assimilated to a residence. -Buildings belonging to companies. Exception to discuss valuation criteria based on the cadastral income, whether actual, alleged, that the manufactured entirely owned by enterprises and distinctly recognised, classifiable in cadastral Group D and money of cadastral income. For those buildings the value is determined on the basis of the costs of acquisition and incrementativi accounted for, discounted by applying certain coefficients. In order to such buildings provide the following clarifications: 1) the basis for determining the value on the basis of the costs recognised shall also apply in case the building owned by the company, classified in Group D and ran out of annuity, either historical or artistic interest within the meaning of article 3 of law no 1089, 6/1/39 and subsequent modifications. So, essentially, in considering that the provision of concession, of which she did above, assumes that determining the value needs to refer to a pension; for commercial buildings, classified in Group D and no pension, the law establishes a system of valuation which would exclude completely from the cadastral income; 2) discounting coefficients of values entered, due to the effects of ICI for the year 1996, quantification have been updated with the Decree of the Minister of Finance May 2, 1996, published in the Official Journal No. 109 of May 11, 1996; 3) for buildings to have been attributed the revenue during the year 1995, or earlier years, the value on which to calculate the ICI due for the year 1996 is the capitalization of the annuity (cadastral income multiplied by 50); 4) for buildings to whom is attributed the revenue during the year 1996, the value on which to calculate the ICI due for the year 1996 continues to be the one obtained through the discounting of costs recognised; 5) additional costs incrementativi to acquisition, accounted for in the year 1995, affect the amount of value only as from ICI for the year 1996 due; 6) costs additional to that acquisition, incrementativi recorded during the year 1996, do not affect the amount of the value on which to calculate the ICI due for the year 1996; 7) for the purposes of actualization should assume that related to the year in which the acquisition cost or incrementativi costs were accounted for. b) the value of building plots and is made from common commercial market value determined having regard to the territorial area of location, we index ', the intended use, the charges for any adaptation works of the land required for the construction, to the average prices recorded on the market by selling areas with similar characteristics. c) the value of agricultural land and farm income is multiplied by 75. Farm income by hiring for the year 1996 is that resulting from the application of appraisal fees approved by Ministerial Decree of February 7, 1984 and which took effect from 1 January 1988. C) HOLDING PERIOD after you determine the annual tax (by applying the tax rate to the integer value of the property subject to taxation, namely to the entire cadastral income or income dominicale capitalized with these multipliers, or the market value of site quality, or the book value of certain buildings of undertaking) such amount must be filled-in addition to the share of ownership, as already anticipated sub A)-the holding period.
ICI (it's an annual tax) had, in fact, in proportion to the months of the calendar year during which he continued the ownership of rights in rem mentioned in the previous paragraph A); the month in which title he continued only in part is computed for the whole subject that has held for at least 15 days, while not computed in the subject who has owned for less than 15 days.
The quantification of the tax at the rate of months should be carried out with reference to the objective situation of the property. Consequently, if the structural characteristics or of use change during the month, you have to assume as protraentisi for the entire month that distinguishing the effects of ICI which are prolonged for longer during the month.
What, the tax payable for the current year 1996 has to be quantified by the taxpayer on the basis of the situation of ownership and the characteristics of the property in the same calendar year 1996.
In this regard, the following are examples: 1) a building purchased on March 10, 1996 and the possession of which continues for the rest of the year. The tax, calculated on an annual basis, must be paid by the buyer to the extent briefed to 10 months of his possession by way of property; 2) a building owned at the date of 1 January 1996 which is sold the next August 20. The tax, calculated on an annual basis, must be paid by the seller to the extent briefed to 8 months of his possession by way of property; 3) a building used as the taxpayer's principal residence only for the first 5 months of the year 1996 (until May 20) for the lease for the remainder of the year. The deduction, which will be ' treated ', must be briefed to 5 months during which she verified the destination to usual residence; 4) a building under construction on the first of January 1996 and completed in late September of that year. Annual tax calculated on the fair market value of the affected area to the building trade in common must be briefed to 9 months in which the property had such a feature, while annual tax calculated on the value of the building must be briefed in 3 months. From the above it appears also that cannot exist any connection between the tax payable for the year 1996 and the Declaration to be presented in 1996 for the year 1995 ICI. The first, in fact, had according to changing circumstances during the year 1996, while the second, in cases where it must be filed, refers to changing circumstances during the year 1995. D) payment IN TWO INSTALLMENTS the ICI must be paid in two instalments, the first instalment is and the second is in the balance. The first installment to be paid in the period from 1 to June 30, 1996, is equal to 90 percent of the tax for the first half of 1996; the second, to be paid from 1 to December 20, 1996, the balance of tax for the full year 1996. For the first installment, then the taxpayer must verify his or her tax situation in relation to the first half of the year 1996, inform the tax, calculated on an annual basis, to share and to the months of possession in that first half and pour the 90 percent as deposit of the tax due for the entire year. For the second installment, the taxpayer must verify his or her tax situation in relation to the entire year 1996, inform the tax, calculated on an annual basis, the quota and months of ownership throughout the year 1996 and pour it, after deduction of any already paid as down payment. Imagine the case of greater frequency, where the situation of ownership and property qualification does not change during the year: for example, a building registered in cadastre in category A/2 and with an annuity equal to 2,000,000, owned by a particular taxpayer for the entire first half of 1996, located in a municipality whose territory is in force for that year the rate of 6 per thousand. The first installment to be paid will be of lire 540,000 (2,000,000 x 100 = 200,000,000 200,000,000; x 6 per thousand rate = tax annually 1,200,000 lire; 1,200,000:12 = set of 100,000 lire per month; 100,000 x 6 months of ownership = 90% = 600,000 600,000; at 540,000). And the situation of ownership tax, under the same characteristic, even during the remainder of the year, the second instalment to be paid in full to be equal to 660,000 pounds (sets on an annual basis to 1,200,000 pounds: 12 = set of 100,000 lire per month; 100,000 x 12 months of ownership = 1,200,000; 1,200,000-540,000 already paid = 660,000). For the case illustrated the letter C sub 1 point) previous), assuming that this is an Office registered in cadastre in category A/10 and with an annuity equal to 6,000,000, located in the commune in which the prevailing rate is 5 per thousand, the first installment to be paid will be of lire 450,000 (6,000,000 x 50 = 300,000,000; 300,000,000 x 5 per thousand rate = tax on a yearly basis of 1,500,000 lire; 1,500,000:12 = set of 125,000 lire a month; 125,000 x 4 months of ownership during the first half of the year = 500,000; 500,000 to 90% = 450,000). The second installment payable balance will be equal to 800,000 pounds (sets on an annual basis of 1,500,000 lire: 12-sets of 125,000 lire a month; 125,000 x 10 months of ownership in the year 1996 = 1,250,000; 1,250,000-already 450,000 paid = 800,000). For the case illustrated the point 2) letter C sub earlier), assuming that it is a category C/1 and listed in the shop with an annuity equal to 10,000,000, located in a municipality at the rate of 4 per thousand, the first installment to be paid will be of lire 612,000 (10,000,000 x 34 = 340,000,000; 4 x rate per thousand 340,000,000 = set annually by lire 1,360,000; 1,360,000 : 12 = set of 113,333 lire per month; 113,333 x 6 months of ownership during the first semester = 679,998; 679,998 at 90% = 611,998). The second installment to be paid in full will be of lire (ITL 1,360,000 295,000 annual: 12 = set of 113,333 lire per month; 113,333 x 8 months of ownership in the year 1996 = 906,664; 906,664-612,000 already paid = 294,664). For the case illustrated the point 3) sub C) above, assuming that the annuity is equivalent to 1,800,000, which the House is located in a municipality at the rate of 6 per thousand, and that the municipality has not exercised the power to increase the deduction for the main house, the first installment to be paid will be equal to 418,000 pounds (1,800,000 X 100 = 180,000,000; 180,000,000 x 6 per thousand rate = tax on a yearly basis lire 1,080,000 1,080,000; : 12 = set of 90000 lire per month; 90000 x 6 months of ownership during the first semester = 540,000; 540,000-75000 representing part of deduction due for 5 months = 465,000; 465,000 at 90% = 418,500). The second installment to be paid in full will be of lire 587,000 (sets on an annual basis by 12 = 90000 tax 1,080,000: lire lire per month; 90000 x 12 months of ownership = 1,080,000; 1,080,000-deduction 75000 due = 1,005,000; 1,005,000-418,000 already paid = 587,000). For the case shows the letter C) 4) previous sub point, assuming that the value of the building area, both in the territory of a municipality at a rate of 5 per thousand, is equal to one billion, the first installment to be paid will be equal to 2,250,000 lire (a billion x 5 per thousand rate = tax on a yearly basis by 12 = 5,000,000 5,000,000; 416,666 tax: per month; 416,666 x 6 months of ownership of the property as the 90% 2,500,000 2,500,000; site quality = = 2,250,000). The second installment to be paid in full, assuming that the value of the building, calculated through the capitalization of the cadastral income of individual real estate units that compose it, both by 20 billion, will be of Lire 26,500,000 (416,666 x 9 months of ownership of the property as site quality = area tax. 3,750,000 20 billion lire x 5 per thousand rate = 100 million sets annually for the building , namely 8,333,333 per month; 8,333,333 x 3 months of ownership of the property as building = 25,000,000. Why 3,750,000 + 25,000,000 = 28,750,000; 28,750,000-already paid 2,250,000 = 26,500,000). Attention (payment in a lump sum) payment of the tax due for the full year ' 96 can be done instead of in two installments, in a lump sum in June 1996. The non-resident individuals in the territory of the State may avail themselves of the additional right to the payment of the tax due for the full year 1996 in a lump sum from 1 to December 20, 1996. And real estate unit PRIMARY RESIDENCE) used as a usual residence of the taxpayer (although only one dwelling) that possess as property, or real right of usufruct, use or habitation, is entitled to a deduction from the tax payable in respect of the same unit of 180,000 lire per year compared to the months during which there is such a target. Prerequisite for being owed this deduction is, therefore, that there is identity between the party responsible for payment of the ICI real estate unit and subject habitually resident in the real estate unit; Therefore the deduction does not compete for real estate rental date unit, even ' own in turn remain in a different House as a tenant, not for the real estate unit granted by owner free of charge to a family member. The deduction-in addition to relative as above mentioned, to the months of destination-should be divided in the event of more taxpayers and residents, equally between them. The deduction also competes up to the IC on the main house, on the taxpayer that dwells, no chance to carry any excess deduction part ICI imposed on a taxable person dwelling in increased deduction due to other part also taxable dwelling. A better illustration of the above said are worth the following examples, assuming that the tax on an annual basis due to the main house, gross of tax deduction, both of 1,800,000 pounds. Example # 1 Dwelling owned by a single subject that usually lives for the entire year 1996. In that case, the tax payable for the year as a whole will be of lire 1,620,000. For the first installment must pay withholding 729,000 pounds (90% of 810,000); for the second installment, the balance must be paid 891,000 pounds (1,620,000-729,000). Example # 2 Dwelling owned by a married couple (the husband's landlord for the 80%; his wife, for the 20%) both resident for the entire year 1996. In that case, the tax payable for the year by the husband will be of lire 1,350,000 (80% of 1,800,000 = 1,440,000; 1,440,000-90000 = 1,350,000) while that payable by the wife will be equal to 270,000 lire (20% of 1,800,000 = 360,000; 360,000-90000 = 270,000). For the first installment of her husband dumps 607,000 pounds (675,000 to 1,350,000 90% 2 = 675,000;: = 607,500) while his wife, distinctly, sheds 121,000 pounds (270,000:2 = 90% = 135,000 135,000; to 121,500); for the second installment, on balance, the husband dumps lire 743,000 (1,350,000-607,000) while his wife dumps 149,000 pounds (270,000-121,000). Example # 3 House owned by 3 brothers (his brother's owner for 50%; 46%; B's brother, the brother, the 4%) of which only the brothers B and C dwell there for the full year 1996. In that case, the tax payable for the year as a whole will be: 900,000 pounds, from A (50% of 1,800,000 = 900,000; to not compete the deduction as no dwelling) lire 738,000, by B (46% of 1,800,000 = 828,000; 828,000-90000 = 738,000) lire zero, by C (4% of 1,800,000 = 72000; 72000-72000 = zero). For the first installment of advance payment: to 90%) 405,000 (450,000 lire to sheds; B sheds 332,000 (738,000:2 = 369,000; 90% to 369,000 = 332,000); C do not pour anything. For the second installment, in balance: A sheds 495,000 pounds (900,000-405,000); B sheds 406,000 pounds (738,000-332,000); C do not pour anything. Example # 4 Habitation purchased on March 10, 1996 by two spouses (by her husband, for the 80%; his wife, for the 20%) both resident therein by purchase and for the remainder of the year 1996. In that case, the tax payable for the year by the husband will be of lire 1,125,000 (80% of 1,800,000 = 1,440,000 x 10/12 = 1,440,000; 1,200,000; 1,200,000-75000, which amounted to 10/12 of 90000, = 1,125,000) while that payable by the wife will be equal to 20% of 225,000 pounds (360,000 x 10/12 = 1,800,000 360,000; = 300,000; 300,000-75000 = 225,000). For the first installment of her husband dumps lire 405,000 (1,440,000:12 = 120,000 per month; 120,000 x 4 months of ownership in 1 semester = 480,000; 480,000-30000 that represents the part of her husband waiting for deduction 4 months of usual residence = 450,000; 450,000 at 90% = 405,000) while his wife dumps 81000 pounds (360,000:12 = 30000 per month; 30000 x 4 = 120,000; 120,000-30000 = 90000; 90000 to 90% = 81,000). For the second installment, on balance, the husband dumps 720,000 lire (1,125,000-405,000), while his wife dumps 144,000 pounds (225,000-81,000). Please note that for Italian citizens not resident in the territory of the State is considered directly used as main dwelling unit property owned by way of ownership or usufruct in Italy, provided that it is not leased. Finally, we highlight that the deduction in question also applies for each real estate unit, belonging to housing associations in undivided property, used as a principal residence to the Member's assignee, up to a limit, of course, the amount of tax charged on each unit. Attention (major deduction principal residence). It was attributed to the municipality the power to establish, by resolution adopted by the Council, for the main residences site on its territory, an increase of that deduction in relation to particular social situations. The total deduction cannot, however, exceed the 300,000 liras per year. Obviously, if the municipality has not adopted any resolution for the year 1996 in this regard in the prescribed terms, or for cases where the required conditions are not met in deliberation in order to be eligible for the higher deduction applies the normal deduction of 180,000 lire. In order to know if he's been given the increased deduction and what are the requirements in order to qualify, the taxpayer must contact the competent municipality. F) was attributed to common RATES the right ' to make operating in its territory two rates ICI. One, ordinary, (though not exceeding 6 per thousand, or 7 per thousand where there are extraordinary budget requirements); the other, lower than the ordinary one (however not less than 4 per thousand), to be applied to the value of the main house, understood in the sense of usual residence of the taxpayer who owns, provided that the taxpayer itself have the registered residence in the same town where habitually abode. The same reasoning makes it applicable for houses used by associates of housing associations in undivided property as their usual residence as long, even for them, there is the aforementioned condition of identity of the municipality of residence and residence. It is clarified that: 1) in the event of a change of residence during the year of taxation for which it was approved by the municipality the reduced rate, this rate shall be limited to the months during which there was such a residence, taking as a whole the month in which the residence he continued for at least 15 days thereof; 2) in the case of Italy's possession of the main house, the reduced rate must be applied to the portion of value that accrues to the holder who lives and is registered residence in the municipality that approved the reduction. For the problem of the applicability or otherwise of the reduced rate to the main resident home appliances, see resolution No. 318/December 14, 1995 and reported in "Appendix/8". Obviously if the municipality has not acted, the reduced rate, ordinary rate applies also to the main residences of the residents. In order to know if the municipality has approved the reduced rate for the year 1996 and what is its extent, the taxpayer should contact the competent municipality. G) METHOD OF PAYMENT AND WILL BE BUILT. Payment of the ICI must be made through our contact form, already used to pour the ICI on previous years and which is reproduced below the part dedicated to "certificate of accreditation". Forms, with characters in red, are in free distribution in post offices, collection and banking dealer offices affiliated with the dealers themselves. In addition, they are also sent by dealers, at the domicile of taxpayers known to have already poured the ICI. For manufacturers who lost rural character, according to art. December 30, 1993, 9 of Decree-Law No. 557 (conversion law February 26, 1994, # 133), payment of the ICI 1996 is using, like other buildings, the aforementioned Red form and not anymore, so the report of green color; the latter should be used only if you intend to pay for the aforementioned former rural buildings, belatedly ICI for the year 1994. It should be noted that in cases where the tax is payable on most properties located in the same municipality, the taxpayer is obliged to make a single payment, and then to use one module, for a total tax due. In the case where the buildings are located in different municipalities, the taxpayer must make separate payments for each municipality. In the case of Italy's many payments have to be made as there are joint holders, each of which pays for his share. For the common parts of the building (eg: accommodation of the goalkeeper) payment can be made by the building manager on behalf of the same apartment building. The payment should be performed on the postal account of the competent dealer, and I mean that in whose district includes the provincial town where are located the buildings, or at the branches of that dealer. The taxpayer for the payment, you can avail of credit companies affiliated with dealers, it being understood, this means that the proof of payment and the determination of the day on which it was performed are given by the stamp dealer or acquittance exposed postal office stamp. The taxpayer should retain the "receipt" duly receipted invoice. The module's unique format and can be used either in post offices and at the doors of dealers and credit companies.
----> model as described on page 38 of O.j.