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The Imposta Unica Comunale (IUC) is based on two taxing assumptions: one relating to the possession of real estate and to its nature and value, the other relating to the supply and use of municipal services. This tax is made up of three components: Imposta Municipale Propria (IMU), a property tax which is due from the owners of real estate, except main residences; Tributo per i Servizi Indivisibili (TASI), which is due from the owner and the user of a property; Waste tax (TARI), intended to fund the costs of waste collection and disposal, at the user’s expense.