Tari 2023, deadlines and payment instructions

Tari 2023, the last deadline is arriving which in some cases is the second and in others it is the third or fourth.
In fact, even if local authorities must comply with national rules for payments, they have the right to set payments with more than two deadlines.
Precisely for this reason there are no identical deadlines everywhere for the payment of the Tari and to be sure when to pay the tax it is best to always consult the instructions provided by your municipality of residence.
In most cases the first deadline is set for June 16th.
There are Municipalities, then, which provide for payment in two installments and others which provide for it in four, without prejudice to the possibility for the taxpayer to pay the TARI in a single solution within the first deadline.
Tari 2023, deadlines and payment instructions Different deadlines based on the Municipality Who must pay the Tari? How is the Tari to be paid calculated? How is the Tari paid? Tari Bonus for families with low ISEE Different deadlines based on the Municipality Usually the Tari installment is divided into 3 deadlines: the first with the April advance; the second in July; the balance by the end of the year.
But many Municipalities prefer to choose the payment in two installments, one in June and one in December, with deposit and balance and others choose to split the payment in four installments.
Who has to pay the Tari? Anyone who owns or holds a property pays the Tari.
In the case of rental, the Tari is paid by the person living in the apartment as long as the rental contract lasts more than 6 months, otherwise the owner pays.
The calculation of the waste tax is dictated by the legislation which provides: "For the application of the TARI, the surfaces declared or ascertained for the purposes of previous waste levies are considered.
With regard to the assessment activity, the municipality, for the real estate units registered or capable of being registered in the urban building register, may consider as the surface area subject to TARI that equal to 80 percent of the cadastral surface area determined according to the criteria established by the regulation referred to in the decree.
of the President of the Republic 23 March 1998, n.
138” How is the Tari to be paid calculated? After understanding who is obliged to pay the waste tax, let's try to understand how the amount to be paid is calculated.
The surface area of the property mainly determines the amount of the Tari.
Specifically, the reference legislation provides that the ascertained surfaces must be considered for the purposes of calculating previous waste levies.
However, how does the Municipality proceed with the assessment for real estate units? For those registered or capable of being registered in the land registry, an area equal to 80% of the land registry area must be considered subject to Tari.
How is the Tari paid? The payment methods vary from Municipality to Municipality but in general the tax can be paid with: F24; Postal; Mav.
For those who pay the Tari with F24, the tax code to use is decisive, which is 3944 and must be indicated in the Imu and other local taxes section.
Furthermore, from 2021 it has also established new tax codes to be used in the F24 and F24Ep models to pay the Tefa separately, which until the previous year was paid together with the Tari.
The new tax codes established are: Tefa: to pay the TEFA – tax for the exercise of environmental protection, protection and hygiene functions; Tefn: to pay TEFA – tax for the exercise of the functions of protection, protection and hygiene of the environment – interest; Tefz: to pay TEFA – tax for the exercise of the functions of protection, protection and hygiene of the environment – sanctions Tari Bonus for families with low ISEE The 2020 Tax Decree also provided for a social bonus for the Tari in the case of taxpayers with ISEE Bass.
This is a Tariche bonus which is automatically applied by local authorities when: the family unit has an ISEE which does not exceed 8,265 euros; large families have an ISEE of no more than 20,000 euros; family units benefit from Citizenship Income or Pension.