There Tares was introduced by the Law of 22 December 2011 n. 214 and has undergone the last modification with the Law Decree n. 35 of 8 April 2013, published in the Official Journal no. 82 of 08/04/2013. There Tares consists of a tax based on the surface of the reference property, which has as its objective the full economic coverage of the waste collection and disposal service of the municipality.
There Tares it affects anyone who owns or holds premises that can potentially produce waste. There Tares comes to replace the old taxes Tarsu is Tia, respective acronyms of Tax for the disposal of municipal solid waste is Environmental hygiene tariff. Following the assumptions made by the government to suspend the IMU deadline of June 2013 to create a single municipal tax on services, the Tares it could be incorporated into a new tax. In any case, the group Tares points out that the tax, whether incorporated or not in the single property tax, will be calculated with an increase of € 0.30 relating to insivisible services that refer only to the component waste.
Initially, the increase of up to 30 cents per square meter was assumed to cover the costs of services such as lighting, road maintenance, safety ... while now the Tares refers this surcharge only for the component waste. The increase of up to € 0.30 per square meter cannot be increased by the municipalities. It is reserved for the State and is paid in a single solution together with the last installment, the one that will be paid in December.
How do you pay the Tares?
Taxpayers must submit the return by June 30 of the year following that in which ownership of the property began (and no longer within 90 days, so you can breathe a sigh of relief if you have bought a house for less than a year! ). There tares it will be divided into three installments. For the purposes of the payment of the first two installments of the tares, the municipalities can send taxpayers the pre-filled payment forms already prepared based on the report made. It will be the last installment to take into account the increases this year. These methods of payment of the tares are valid only if the tax will not be merged into the hypothetical new maxi-tax which includes all services on properties.
Who does not have to pay the tares?
Uncovered areas appurtenant or ancillary to taxable premises (for example the courtyard of a house!) Are excluded from taxation.