The Italian waste tax called tassa sui rifiuti or TARI is a municipal charge on the cost of disposal of solid waste and refuse. If you own or have a property in Italy that is likely to produce trash, you are required to pay the tax. TARI – which replaced TARSU and TIA as of 1st January 2015 – consists of two parts: a fixed part and a variable part. To work out how much TARI tax you owe, this is where the calculation should start.
Working out the TARI: the fixed part and the variable part
The fixed part of the TARI is calculated based on the area of the house in square metres multiplied by the fixed unitary rate. This is
The variable part of the TARI changes according to the number of members of the family, or people living on the property. This figure is taken from the municipal archives if the property owner is resident in the building, and if not the number of occupants is determined on a presumptive basis in relation to the surface area of the premises.
TARI: how to calculate the variable fee
A circular published by the Finance Department of the Ministry of Economy has clarified the correct application of the TARI. The document specified that it we have to work out the variable portion only once, in relation to the total area of domestic use.
The circular states: "A different modus operandi by the municipalities would not find any regulatory support, since it would lead to adding up the variable share as many times as there are electrical appliances in the home, thus unjustifiably multiplying the number of occupants and domestic users and consequently increasing the amount of TARI".
In any case, it is not your responsibility to notify the taxman of how much you owe. You should receive an invoice through the letterbox stating when the tax is due and how much you have to pay.
Who pays the TARI tax in Italy?
The waste tax must be paid by anyone who owns, occupies or holds, in any capacity, premises or uncovered areas, capable of producing urban and accumulated waste, regardless of its use. Unlike other Italian taxes like the IMU and TASI where it is the owner who must pay, the person who pays the TARI must be the one who lives in the property, whether it is the owner who is resident there, a tenant in a rented apartment, or, if the house is being voluntarily loaned, the occupant who is using it.
Not paying TARI tax: how the TARI exemption works
In some cases, exemptions or reductions in the waste tax are provided for. For example, when the property does not produce waste or produces special waste not subject to municipal tax, or when the house is used for seasonal activities and does not produce waste for the majority of the year, or when the house is empty and uninhabitable and does not produce waste, there will be no obligation to pay the tax. In order not to pay, you will need a signed declaration that proves to the local authorities the conditions for exemption or reduction.
In certain situations, the tax is paid, but not paid in full. If the waste is not collected or if the garbage collection service is carried out incorrectly, citizens have the right to pay only 20% of the tariff, asking for a discount of 80%.
How much back taxes do you have to pay?
The end term for TARI is after 5 years, like all local taxes in Italy. This means that the municipal council cannot send an assessment notice for unpaid TARI if more than 5 years have passed since the year in which the tax was to be paid; when the municipality sends a bill for unpaid TARI it can only claim back taxes for the last 5 years and no more.
However, if the municipality sends a notice of payment before the 5 years are up, it interrupts the limitation period and the period begins again. The limitation period for penalties for failure to pay TARI is also 5 years.
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