IMU – TASI – TARI, UNA GIRANDOLA DI SCADENZE E ALIQUOTE

― 10 Gennaio 2014

Le 104mila aliquote fiorite intorno all’Imu fino ai giorni immediatamente precedenti al saldo del 16 dicembre hanno rappresentato un record nella pur complessa storia fiscale italiana. Il primato, però, è destinato a durare poco: la Tasi promette di fare meglio. Perché con le regole attuali e il correttivo predisposto dal Governo lascia a ogni Comune la possibilità di incrociare in modo diverso tre variabili: aliquote, detrazioni e scadenze per il paga­mento. Proprio quest’ultimo rischia di essere la mina che fa saltare il banco e che può mandare in cortocircuito i contribuenti insieme ai professionisti e ai centri di assistenza fiscale che li assistono. Per cercare di fare ordine, occorre ricordare che la Iuc, la nuova imposta “unica” comunale che da quest’anno sarà il pilastro dei bilanci locali, si divide in tre componenti. L’Imu, che rimane per seconde case, capannoni, negozi, alberghi e per tutti gli immobili diversi dall’abitazione principale e dalle sue pertinenze, continua a seguire le vecchie regole e prevede due pagamenti annuali con l’acconto del 16 giugno e il saldo del 16 dicembre. La Tari, che prova definitivamente a sostituire la Tares e le altre sigle delle tasse sui rifiuti, e la Tasi, il nuovo tributo sui servizi indivisibili comunali come illuminazione, verde pubblico, sicurezza e così via sono invece nuovi di zecca e trovano la loro disciplina nella legge di stabilità 2014. Una disciplina super-federalista. Con la nuova regola, però, gli 8.092 Comuni italiani possono decidere ciascuno almeno quattro date diverse, due per la Tasi e due per la Tari, a cui si aggiungono le due date canoniche dell’Imu, a metà giugno e a metà dicembre.

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