ICI VADEMECUM Municipalities of CAPANNOLI CHIANNI LAJATICO PALAIA PECCIOLI TERRICCIOLA

Transcription

1 ICI VADEMECUM 2009 Municipalities of CAPANNOLI CHIANNI LAJATICO PALAIA PECCIOLI TERRICCIOLA

2 What is ICI ICI stands for Imposta Comunale sugli Immobili, i.e. Municipal Property Tax. It is due by all owners of Italian properties, be they Italians or foreigners, residents or non residents (see below for typologies). Each owner/rights holder has to pay the tax according to his/her own share and to the time of possession (months for each year - a month is considered due when the property is owned longer than half of it). On what you pay ICI You pay ICI for the property of: - BUILDINGS - BUILDING AREAS - AGRICULTURAL LANDS Notice: agricultural lands are ICI exempt in the municipalities of Chianni, Lajatico, Palaia, Peccioli and Terricciola. On the contrary, they are subject to ICI in the municipality of Capannoli. Who has to pay ICI ICI is to be paid by Italians and not, both residents and non residents, who are: - The OWNER of buildings, building lands and agricultural lands - The HOLDER of rights like LIFE TENANCY, USE, RESIDENCE, EMPHYTEUSIS, LANDLEASE - TENANT only for those buildings given in financial lease (leasing of real estates) - CONCESSIONAIRE in case of land grant ICI is NOT to be paid by: - The lessee (tenant) - The borrower How and where to pay The payment of ICI can be made in two instalments or in single solution: - Payment in SINGLE SOLUTION within 16 th June Payment in TWO INSTALMENTS: the first one within 16 th June 2009 amounting to 50% of the ICI due, the second one from the 1 st to 16/12/2009. Those people resident abroad can pay ICI in the single solution from the 1 st to 16/12/2009, with just the application of interests (3% rate) calculated on the first instalment. You do not have to pay ICI when the annual tax due is lower than euro 5,00 (revenues regulation of the Municipalities of Capannoli, Chianni, Lajatico, Palaia, Peccioli, Terricciola). vademecum ICI 2009 pag. 2 di 9

3 ICI payment methods (see APPENDIX 3) - postal payment slip - municipal cash account by filled-in postal payment slip - credit card, BancoPosta account, Postepay card - F24 form. How to calculate the tax ICI is calculated by applying to the value of the building, of the agricultural land or of the building area, the rate (a) decided each year by the Municipality (see APPENDIX 2). In Italy a lot of people, both Italian and foreign, turn to tax professionals/fiscal representatives or CAFs (Centro di Assistenza Fiscale Fiscal Assistance Centre), in order to comply with the several fiscal obligations, including the ones relating to ICI (payment and declaration). BUILDINGS To get the value of the building for ICI, you need to multiply the cadastral rental by its coefficient. The cadastral rental (r) is indicated in the cadastral certificate and must be revalued by 5%. The coefficient (c) varies according to the cadastral category of the building (see APPENDIX 1) 100 for the categories A, C (except for A/10 and C/1) 50 for the categories A/10 e D; 34 for the category C/1; 140 for the category B If the building classifiable in the D category is not registered at the Land Registry, is fully owned by a firm and is separately recorded, its value is determined on the basis of the account books. Calculation example 1: house cat. A/2 cadastral rental euro 500,00 1 single owner without personal residence time of possession 12 months 500,00 (r) x 5% x 100 (c) = ,00 building value ,00 x 7 (a) : 1000 = 367,50 annual tax 368,00 tax to pay BUILDING AREAS The tax basis for building areas is represented by the market value referred to the 1 st January of the year of taxation. To help tax payers to calculate the ICI due, the minima market values of building areas were approved by the municipalities. Calculation example 2: store category C6 cadastral rental euro 40, % owners time of possession 8 months 40,00 (r) x 5% x 100 (c) = 4.200,00 building value 4.200,00 x 7 (a) : 1000 = 29,40 annual tax 29,40 : 12 X 8 = 19,60 tax for 8 months 19,60 : 2 = 9,80 tax due by each owner 10,00 tax to be paid by each owner Calculation example: value of the building area: euro 80,00 each square metre building area surface: 132 square metres 1 single owner time of possession 12 months 80,00 x 132 = ,00 value of the building area ,00 x 7 (a) : 1000 = 73,92 annual tax 74,00 tax to be paid vademecum ICI 2009 pag. 3 di 9

4 These values, divided by zones and typologies of area, can be consulted on our web site or can be asked for directly at the Local Taxes Office. AGRICULTURAL LANDS (only for the Municipality of Capannoli) To get the land value, you need to know its land income, which must be revalued by 25%; the multiplier for agricultural lands is 75. Calculation example: land income of the field euro 20,00 1 single owner time of possession 12 months 20,00 x 25% x 75 (c) = 1.875,00 field value 1.875,00 x 6 (a) : 1000 = 11,25 annual tax 11,00 tax to be paid Primary residence house Starting from 2008 the following cases are ICI EXEMPT: - The real estate units of A2, A3, A4, A5, A6, A7 cadastral category, used as primary residence house (meaning the residence officially recognized by the municipal registry office); - For the municipalities of Chianni, Palaia and Peccioli: one or more appurtenances (CONSULT THE SINGLE MUNICIPAL REGULATION) with C2/, C/6, C/7 cadastral categories, owned and used by the owner/rights holder of the real estate unit used as primary residence, ICI exempt as well; The following cases are NOT ICI exempt: - Those real estate units used as primary residence house and belonging to the following categories A/1 (refined buildings), A/8 (villas), A/9 (castles, buildings of eminent historic or artistic importance). ICI Declaration Starting from 2008, the obligation to submit the ICI declaration concerns only those variations which are NOT declared by the Notaries through the Modello Unico Informatico (MUI). Further information at the Local Taxes Office and consulting the web site in the TRIBUTI section. The declaration must be filed on an ad-hoc ministerial form (at disposal at the Local Taxes Office of the Consorzio Alta Valdera, at the Municipal building and on the web site and must be submitted within the deadline foreseen for the income tax return, referring to the year in which possession started. The declaration is valid for the following years as well, provided that there aren t variations in the data and elements declared which would change the tax amount due. In case of more than one taxable person who have to pay ICI on the same real estate unit, they can submit a joint declaration. Should the declaration and the payment be missing, sanctions from 100% to 200% of the due tax will be applied, for each due tax year. vademecum ICI 2009 pag. 4 di 9

5 In practice Question Purchase and sale of the real estate I do not kwon the cadastral rental I am not sure the land became a building area The building is condemned or uninhabitable and de facto not used The building is under construction or renovation I would like to consult my ICI situation to check the declared data I paid more ICI than due I forgot to pay ICI I received a notice of assessment Do I have to pay ICI on a rural house? Death of the taxpayer Answer The tax is due according to the share and the months of possession. A month is considered due when the property is owned longer than half of it. If the purchase deed does not indicate the cadastral rental, it is possible to ask the Land Registry in Pisa, via Ceci n. 1, for the cadastral certificate. A presumed rental cannot be used because the law that provided for it was repealed. The taxpayer can turn to the Municipal Technical Office and ask for the town planning use class certificate of his/her own land. The tax is reduced to 50% only for the time of the year during which the building is tumbledown, broken-down, crumbling etc.. The condemned or uninhabitable condition must be communicated during the year ICI is due through a survey by the Municipal Technical Office or through a selfcertification (see form drafted by the Local Taxes Office). The ICI due is calculated on the building area for the time of the works. Connect to the web site and, by a previous registration, you can have access to the declared data and the payments concerning ICI and the garbage tax (T.R.S.U.) The tax payer who by mistake paid more ICI than due, can ask for a refund within 5 years since the date of the payment, by submitting the ad-hoc form and attaching the receipt to it The taxpayer can settle the missed payments by: - ravvedimento operoso, i.e. spontaneous settlement for the missed payment of the tax relating to the previous year - late spontaneous settlement (revenues regulation) for the missed payments concerning more than one past year - see the application forms on the web site in the TRIBUTI section Before appealing, it is possible to ask the Local taxes Office for a reexamination of the notice, by submitting the documents and the information which can lead to the cancellation or the correction of the notice A rural building is ICI exempt only when the rural requirements indicated in art. 9 of D.L. 557/93 are respected (in synthesis): 1. subject using the building (with qualification as farm entrepreneur in the provided cases) 2. dimension of the land 3. business volume 4. house without luxury characteristics. If the rural building is registered in the land registry, the obligation to register the building in the urban registry must be verified with a technician. When the owner of the building dies, the ICI payment is calculated in the following way: - for the time till the death date, the payment must be paid in the name of the decedent; - for the time following the death date, the payment is due by the life tenant or by each heir, at his/her own name, according to each respective share of possession and to the time of possession. Attention: in case of primary residence house, the whole ICI must be paid by the surviving spouse staying in the house, because following the death of the spouse he/she becomes holder of the right of residence. vademecum ICI 2009 pag. 5 di 9

6 The other municipal taxes - the garbage tax (T.R.S.U.) - tax on occupation of public soil (T.O.S.A.P.) - municipal tax on advertising and tax on public advertising hoardings Contacts For further information you can turn to the Local Taxes Office of the Consorzio Alta Valdera in the following days: - Tuesday 9,00-13,00 and 15,00-17,30 - Thursday 9,00-13,00 On the web site in the TRIBUTI section, you can find the municipal regulations, the application forms, the online service to have access to the data banks and the information concerning the obligations for the municipalities of Capannoli, Chianni, Lajatico, Palaia, Peccioli and Terricciola. Servizio Tributi (Local Taxes Office) - Via De Chirico, Peccioli (PI) Phone Fax tributi@altavaldera.it vademecum ICI 2009 pag. 6 di 9

7 APPENDIX 1 CADASTRAL CATEGORIES GROUP A A/1 Refined Housing A/2 Civilian Housing A/3 Economy Housing A/4 Working-class Housing A/5 Ultra working-class Housing A/6 Rural Housing A/7 Small detached Housing A/8 Villa Housing A/9 Castles, buildings of eminent historic or artistic importance A/10 Private studios and offices A/11 Typical local housing GROUP C C/1 Shops and stores C/2 Stores and storage premises C/3 Arts and crafts workshops C/4 Buildings and premises for sports activities (not for profit) C/5 Lidos and healing waters buildings (not for profit) C/6 Stables, mews, boxes, garages (not for profit) C/7 Closed or open roofing vademecum ICI 2009 pag. 7 di 9

8 APPENDIX 2 ICI RATES FOR NON RESIDENTS IN ITALY MUNICIPALITY OF CAPANNOLI RATE FOR HOUSING, BUILDING AREAS AND AGRICULTURAL LANDS 6 6 MUNICIPALITY OF CHIANNI 2008 RATE FOR HOUSING AND BUILDING AREAS MUNICIPALITY OF LAJATICO RATE FOR HOUSING 7 7 Building areas 6,7 6,7 All other types of building (cadastral categ. A/10, B, C, D) 5,7 5,7 MUNICIPALITY OF PALAIA RATE FOR HOUSING AND BUILDING AREAS 7 7 MUNICIPALITY OF PECCIOLI RATE FOR HOUSING AND BUILDING AREAS 4 4 MUNICIPALITY OF TERRICCIOLA RATE FOR HOUSING AND BUILDING AREAS 7 7 RATE for buildings other than houses, except for building areas;- note that for buildings other from houses, cadastral categories A10-B-C-D are to be meant 6 6 N.B.: FOR INFORMATION ON POSSIBLE OTHER CASES TO WHICH TO APPLY RATES DIFFERENT FROM THE ONES INDICATED IN THE SUMMARY ABOVE, CONTACT THE LOCAL TAXES OFFICE OF THE CONSORZIO ALTA VALDERA OR CONSULT THE INFORMATIVE NOTES ON THE WEB SITE vademecum ICI 2009 pag. 8 di 9

9 APPENDIX 3 PAYMENT METHODS: PAYMENT AT THE POST OFFICE WITH THE FILLED-IN ICI POSTAL PAYMENT SLIP Capannoli: Chianni: Lajatico: Palaia: Peccioli: Terricciola: c.c.p. n to Comune di Capannoli - incasso ICI Servizio Tesoreria c.c.p. n to Comune di Chianni incasso ICI Servizio Tesoreria c.c.p. n to Comune di Lajatico incasso ICI Servizio Tesoreria c.c.p. n to Comune di Palaia incasso ICI Servizio Tesoreria c.c.p. n to Comune di Peccioli incasso ICI Servizio Tesoreria c.c.p. n to Comune di Terricciola incasso ICI Servizio Tesoreria PAYMENT AT THE MUNICIPAL CASH ACCOUNT BANK WITH THE FILLED-IN ICI POSTAL PAYMENT SLIP Capannoli: Chianni: Lajatico: Palaia: Peccioli: Terricciola: Cassa di Risparmio di Volterra Cassa di Risparmio di Volterra Banca Popolare di Lajatico Cassa di Risparmio di San Miniato Cassa di Risparmio di Volterra Cassa di Risparmio di Pisa PAYMENT BY CREDIT CARD, BANCOPOSTA ACCOUNT, POSTEPAY CARD You can pay by connecting to the web site and sending an to tributi@altavaldera.it with the details of the payment made. PAYMENT WITH F24 FORM Fill in the ICI and other local taxes section of the F24 form (available in banks and at the post offices) and write the following data (pay attention at writing the right cadastral code of the Municipality). Municipality Cadastral Code Tax Code Capannoli B ICI FOR PRIMARY RESIDENCE Chianni C ICI FOR AGRICULTURAL LANDS Lajatico E ICI FOR BUILDING AREAS Palaia G ICI FOR OTHER BUILDINGS Peccioli G ICI FOR LATE PAYMENT Terricciola L ICI PENALTIES FOR LATE PAYMENT vademecum ICI 2009 pag. 9 di 9