Here comes the federalist revolution for local taxes. The income on rents from next January will no longer be taxed at the personal income tax: you will pay - the choice is an option - the fixed rate to 25%, but the so-called "coupon" will fall to 20% for royalties " subsidies "in areas of high population density.
of waiting for the municipal tax rate must instead wait until November 30 el'apposito Decree of the Minister of Economy: the only certainty is that municipalities may increase or decrease the levy by 0.3%, or 3 per thousand. The tax, then splits into two. For the 'first' must IMU wait for 2014: will be paid on possession of property (excluding the first case) and also on trades, in which case the collection, which will end up in the coffers of the municipalities, will be 3% for the first houses and 7% on all other assets. There will also be a second IMU, "optional", which will bring together the existing taxes on employment of public land and on billboards.
These are the main changes contained in a draft of a legislative decree arrives tomorrow to the Council of Ministers.
The fund taxes devolved
'To succeed in a progressive way and territorially balanced - it's in the draft - the devolution of taxes to municipalities on real estate is expected the creation of a fund for a period of 5 years. It will be fed through different mechanisms, with some charges: registration and stamp duty, mortgage and land, income tax on income landowners (without the agricultural income), special land tax, mortgage tax, withholding rents dry. Fight
evasion
all major revenue collected for the registration to register the "ghost buildings" will go to municipalities as it rises from 33 to 50% the percentage of 'partnership' on receipts of combating tax evasion. Coupon
rentals voluntary
Since 2011, taxes on rents can pay with a "coupon dry." The rate indicated in the draft è del 25%, ma non sono esclusi ritocchi. Il nuovo tributo sarà volontario (per chi non ha reddito conviene ad esempio pagare il 23% dell’aliquota Irpef più bassa) e assorbirà anche le imposte di bollo e quelle di registro che si pagano sui contratti di locazione. Il versamento è previsto con le stesse date della dichiarazione dei redditi e, in base al testo, sarebbe dovuto un acconto dell’85% sul 2011 (probabilmente da pagare già a fine anno) e del 90% nel 2012.
Dure sanzioni sono previste per chi dichiara importi inferiori al vero (non solo di paga di più ma viene considerata forfettariamente una durata di 4 anni) ma è anche stabilita un aliquota agevolata del 20% per i canoni agevolati nei comuni ad alta densità abitativa.
Due imposte municipali
Non ci sarà una sola imposta municipale ma due. La prima è definita «imposta municipale propria», la seconda «imposta municipale secondaria facoltativa». La prima - della quale non viene indicata nella bozza nè la percentuale nè le detrazioni - deve essere decisa dal consiglio comunale entro il 30 novembre 2013 e si applicherà dal 2014. L’aliquota sarà decisa dal ministro dell’Economia entro il prossimo 30 novembre e i comuni potranno aumentare il prelievo dello 0,3%. Verrà pagata dai possessori di immobili e non si applica sulle prime case (pertinenze comprese). Di fatto sarà una sorta di «Ici seconda casa», solo che si will pay in four installments: March 31, June 16, September 30 and December 16.
The tax will be added to this Trading
a share transfer "between living persons for consideration or free of ownership of immovable property": in this case is the heavy tax of 3% for the first houses and 7% over the others. These rates may be modified by the municipalities since 2017. The second IMU
Then there is the 'council tax secondary optional. It will replace the tax on the occupation of public spaces and areas, but also the tax on advertising and public billboards. Before application need a referendum and a resolution the council. You will pay according to the area occupied and the length of employment. Like the other IMU will be deductible from income tax.
"Lastampa.it Economics
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