- The IMU-tax2012 has been introduced new tax, IMU, which replaces both the personal income tax on income mortgages for second homes and the council tax “ICI” for property. The IMU rates may be fixed by each municipality by increasing or decreasing the normal rate, according to the following scheme.
IMU rates_________Ordinary rate ___variability ____________Minimum-maximum
First home _________0.4% _________± 0.2% ______________0.2% -0.6%
Other Properties____ 0.76% ________± 0.3% ______________ 0.46 -1.06%
IMU is calculated using the cadastral income by multiplying by 160. The tax is paid in two rates, on June 15 and December 20.
- TARSU (The garbage-tax)The proprietary has to pay a duty to get rid of the garbage. It’s calculated in base of the size of the immovable. The tariff is between 0.50 euro and 2.50 euro/ square meter.