TARI 2024: Who is Exempt from Payment? All Reductions and Exemptions Explained.

Who is Exempt from Paying Tari 2024?

The Tari (Tributo per i Rifiuti) is a local tax set by municipalities to fund waste collection and disposal services.
Its revenue is intended solely to cover service costs, without generating extra income, maintaining budget balance.

This annual tax may have exemptions or reductions under specific circumstances.
Various cases are outlined where municipalities can apply tax reliefs, including national incentives.
The payment schedule is determined by local authorities, which can offer some payment flexibilities.
Typically, Tari payments are divided into two or three installments due by the end of April (first installment), July (second installment), and December (final balance).

Key Exemptions and Conditions

To understand who is exempt from Tari, we must first grasp who the tax is levied upon.
The obligation arises from owning or occupying properties that can produce urban waste.
However, simply not living in a property does not guarantee exemption.
Taxpayers must demonstrate that the property is unsuitable for occupancy, devoid of furnishings, and utility connections.

There are specific mandatory reliefs based on service disruptions, complemented by additional optional ones adopted by municipalities.
The Ministry of Economy and Finance (Mef) sometimes provides clarifying guidance on the confusing aspects of the law.

Exemptions for Uninhabited Properties

If a property is uninhabited, the Tari is not applicable, provided it meets two conditions: it must lack active gas, electricity, and water connections, and have no furnishings.
Any presence of utilities or furnishings complicates exemption eligibility.

Second Homes and Tari 2024

The taxation of second homes varies; they may incur a reduced Tari if occupied for only a few months each year, yet this is at the municipality’s discretion.
Non-residents generally receive a percentage reduction based on their limited seasonal use.

Renters and Tari Responsibilities

For those renting, obligations differ based on occupancy duration.
Renters living in a property for over six months are responsible for Tari.
If their stay is shorter, the owner retains the tax obligation.

Verification of Exemption Rights

Beyond exemption criteria, the law allows for reductions in Tari.
Mandatory exemptions exist, while optional ones might be introduced by local authorities based on specific situations, such as inadequate collection services.
Certain rate reductions are applicable if collection is disrupted for various reasons, such as labor disputes.

For 2024, municipalities are encouraged to extend deferred payment plans for vulnerable groups benefitting from social bonuses for utility bills or facing economic hardship, ensuring that around €100 or over 30% exceeding the average rate from previous years qualifies for installment plans.