Municipal Fiscal Federalism Summary 03/03/11 approved yesterday by the Chamber of Deputies today approved definitively by the Council of Ministers.
The Chamber, with 314 votes in favor and 291 against, approved the resolution Cicchitto (PDL) and other n. 6-00065, further communication of the Government in relation to the draft legislative decree on Municipal Fiscal Federalism, on which the government itself had raised the issue of trust.
's scheme Decree on fiscal federalism, the text has been substantially modified by the Government based on the results of the examination at the Bicameral Commission, spoke sull'assetto of taxing powers between the state and local authorities, as in an initial three-year start-up phase , 2011, and then covered in the scheme from 2014 with the introduction, in place of existing taxes, municipal tax (IMU).
In particular, as regards taxation, real estate, from 2011 are attributed to the Municipalities:
a) the entire income tax revenue IRPEF land (excluding agricultural income) and on registration fees and stamp duty on leases of real property,
b) a share, equivalent to 30 % of revenue from stamp duties, mortgage and land transfer documents on property and a share, up 21.7% to 21.6% in 2011 and 2012, the revenue from the dry coupon on vacation. The proceeds of these experimental flock to a fund to break even, lasting three years, targeted to deliver in a progressive and balanced territorial devolution of revenues to the municipalities themselves, the fund will be allocated in accordance with an agreement in the State-City, subject, however, two specific criteria: a 30% share of the fund will be allocated based on the number of residents and, net of this fee, an additional percentage of 20 % must be allocated to small communities. Article 13 of Decree also establishes, for the financing of the costs of municipalities and provinces, following the determination of needs standards for key functions, an equalization fund by way of competition for the financing of the functions performed by such entities, divided into two components with respect to core functions and not fundamental.
The municipalities are also attributed to a share in VAT revenues, which will be determined by special decree of the President of the Council of Ministers in financial measure equal to the cost of 2% to IRPEF revenue. The criteria for allocation of revenue to individual municipalities should be established with a special Prime Ministerial Decree, to be taken by reference to the territory where it is determined that the consumer has given rise to the payment of the tax in the first application will be allocated to municipalities on basis of revenues for the province, divided by the number of inhabitants in each local authority.
to strengthening ' evasion of law enforcement objectives served by the provisions exacerbate the administrative penalties for failure to comply with reporting obligations relating to property - including those relating to the rent under the new rules on the coupon dry - as well as extending the 'exchange information on cadastral data. At the same purpose encourages the role of the Community by providing to them is assigned a quota of 50% of their revenue from their investigation, and that this be assigned, even temporarily, on the sums received for non-definitive .
E 'also established, as mentioned above, the coupon dry rents, namely the possibility for owners of leased properties to choose from 2011, instead of the ordinary personal income tax on income from rental for a replacement scheme , which also absorbs the registration taxes and stamp duty on contracts, cu rates are 21% for contracts to rent free and 19% for those with negotiated rents. In addition to severe penalties in case of failure or irregular registration (which provides automatically a contract period of four years and application of a reduced rent which refers to three times the cadastral income) is expected in the case of contract fee agreed the landlord, if you opt for the dry coupon, it will not require updates of the fee for the duration of the contract.
It also changed the rates of taxation of property transactions, which are identified in 2% for primary residence and 9% in the remaining cases (the current rates are set respectively to 3 and 10%, including some indirect taxes are eliminated). The new rates of registration also replace, from 2014 - the date of entry into force of the same - the stamp duty and taxes ipocatastali, as well as special charges and mortgage fees. It also introduced the possibility, with criteria established by an administrative measure, to raise the additional income tax by municipalities in which is not so far established more than the percentage of 0.4 percent, which still constitute the maximum attainable; l 'will not increase in any case exceed 0.2 percent per year. Is then established, the tourist tax, relying on provincial capitals and tourist cities and art the possibility of establishing a tax of up to € 5 per night charge for those staying in accommodation, with its destination proceeds to some specific purposes, including to promote tourism, it also provides a new framework for tax purposes (now provided in Law No. 296/2006), to be established with a Prime Ministerial Decree, which among other things, could enhance lasting for ten years and predict that the resulting revenues to fund the full amount of the expenditure.
With regard to the municipal tax (IMU), it is introduced from 2014, in substitution for the real estate component, IRPEF (and its additional) due to the income relating to the property not leased land, and ICI, and has assumed for the possession of properties different from the main house, which therefore does not apply, including appliances. Its rate is fixed at 0, 76%, reduced to half the buildings leased, with the option for municipalities to extend all or part of this reduction also to properties owned by entities covered by the corporate income tax (IRES), the municipalities themselves can also change this rate by 0.3 percentage point increase or decrease (modifiability is instead up to 0.2 points in the case of a rate reduced by half for leased properties). Exempted dall'IMU buildings owned by government and certain categories of property already exempted under the rules of the ICI (buildings for cultural uses, with the exercise of worship used by non-profit company, etc. ..). The draft decree also provides for, always starting in 2014, the council tax secondary, to be introduced by resolution of city council (which may also provide for exemptions and discounts) to replace current taxes on 'occupation of public areas, on billboards and in installation of advertising media, its discipline will be dictated by subsequent regulation, based on certain criteria including the prediction that the assumption of the charge is the occupation of spaces belonging to the land or unavailable for common heritage and that the subject of the tribute that performs the same jobs.
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