The DIRECTOR GENERAL of FINANCE Saw the art. December 6, 2011, 13 of the Decree-Law n. 201, converted, with amendments, by law December 22, 2011, n. 214, municipal tax (IMU); Visto l'art. 13, paragraph 3, of Decree-Law No. 201 of 2011, which provides that the taxable amount of the IMU is constituted by the value of the property determined under art. 5, paragraphs 1, 3, 5 and 6 of Legislative Decree No 504 December 30, 1992; Visto l'art. 5, paragraph 3, of Legislative Decree No 504 of 1992, which regulates the criteria for determining the value of buildings classified in cadastral Group D, not entered in the land register, wholly owned by enterprises and separately recorded; See paragraph 639, art. 1 of 27 December, n. 147, which established, as from the year 2014, the single tax (IUC) that is composed of municipal tax (IMU) and a component related to services, which is articulated in tribute for services (TASI) and in garbage tax (TARI); See paragraph 675 art. 1, of law No 147 of 2013 under which the taxable amount of the charge for services (TASI) is that laid down for the application of municipal tax (IMU); Having regard to the Legislative Decree March 30, 2001, # 165, laying down general rules on the sort of labour employed by public administrations; Considering that it is necessary to update the coefficients indicated in art. 5, paragraph 3, of that Legislative Decree No 504 of 1992, for the purposes of municipal tax (IMU) and of the charge for services (TASI) due for the year 2015; Given the resulting data ISTAT on changes in the cost of building a shed;
Decrees: Art. 1 Update the coefficients for buildings at book value 1. For the purposes of applying the tax toll (IMU) and municipal services (TASI) due for the year 2015, for determining the value of the buildings mentioned in art. 5, paragraph 3, of Legislative Decree No 504 December 30, 1992, the coefficients are established in the following sizes: for the year 2015 = 1.01;
for the year 2014 = 1.01;
for the year 2013 = 1.02;
for the year 2012 = 1.04;
for the year 2011 = 1.07;
for the year 2010 = 1.09;
for the year 2009 = 1.10;
for the year 2008 = 1.14;
for the year 2007 = 1.18;
for the year 2006 = 1.21;
for the year 2005 = 1.25;
for the year 2004 = 1.32;
for the year 2003 = 1.36;
for the year 2002 = 1.41;
for the year 2001 = 1.44;
for the year 2000 = 1.49;
for the year 1999 = 1.51;
for the year 1998 = 1.54;
for the year 1997 = 1.58;
for the year 1996 = 1.63;
for the year 1995 = 1.67;
for the year 1994 = 1.73;
for the year 1993 = 1.76;
for the year 1992 = 1.78;
for the year 1991 = 1.81;
for the year 1990 = 1.90;
for the year 1989 = 1.99;
for the year 1988 = 2.07;
for the year 1987 = 2.25;
for the year 1986 = 2.42;
for the year 1985 = 2.59;
for the year 1984 = 2.76;
for the year 1983 = 2.94;
in the year 1982 and previous years = 3.11. This Decree will be published in the official journal of the Italian Republic.
Roma, March 25, 2015 the Director General of Finance: Lapecorella