My partner and I bought a house in Italy last summer.
I have heard that if you are not an Italian resident, you have to pay non-resident tax. Is this true? I have not received any bills for this tax.
When you become a property owner in Italy, you pay 2 different annual property fees and taxes to the municipality:
- municipal property tax, called IMU;
- waste tax on property, called, TARI;
A third tax called TASI was in effect until 31 December 2019. It was a municipal service charge on property. (NOTE! This tax was abolished in 2020).
On the municipal property tax IMU:
the new owner is not obliged to send any “paper” to the municipality.
Tax is paid twice a year, partly in June (advance payment) and partly in December (the balance).
NOTE: The owner does not receive any bills.
Each year, the owner must calculate the amount to be paid on his own. You can pay the tax at the bank using the “modello F24” form or at the post office using a “bollettino postale”. The template must be filled in with your details.
We recommend contacting an accountant or a “CAF”. CAF is an association that offers services such as calculating property taxes, etc.
Regarding the TARI waste tax:
the municipality should count the amount. The owner receives the bill by post.
The owner can choose to pay the fee in different parts of the year. The payment date varies between municipalities. It is also possible to pay the tax in full at once by 16 June.
Regarding the TASI municipal service charge (abolished):
it is easier because the municipality calculates the amount. The fee is invoiced twice a year, a part in June and the rest in December.
NOTE: This tax was abolished in 2020.
