Tax 2024: Who Is Exempt and Entitled to Reductions?

Understanding Tari 2024: Who is Exempt from Paying

Tari, the local tax that supports the cost of managing and collecting solid urban waste, is due every year, including in 2024.
Some municipalities provide exemptions and reductions in the amount due, while national discounts and exemptions are also available.
It is important to note that Tari is a tax that must balance the budget, meaning that the revenue collected by the municipality must cover the cost of the service without generating additional income.

Payment Methods and Deadlines

Local authorities determine the payment schedule, dividing the amount into two or three installments.
Typically, payments are due by the end of April (first installment), the end of July (second installment), and by December 31st (final balance).
It is essential to understand all the rules and exemptions related to waste tax before making the payment.

Who is Exempt from Tari?

To determine who is exempt from Tari, it is crucial to understand the tax’s premise – individuals who own or hold operational areas or premises capable of producing urban waste are subject to the tax.
Exemptions include properties unsuitable for waste production, devoid of furniture and domestic utilities.
Certain areas, such as pertinential uncovered areas or communal condominium areas not exclusively occupied, are also excluded from Tari.

There are mandatory benefits, such as those for service disruptions, along with optional ones.
The Ministry of Economy and Finance, as well as Cassation judgments, provide further insights and clarifications.
Let’s explore the cases where Tari exemption or waste tax reduction can be requested.

Exemption for Uninhabited Properties

If a property is uninhabited, Tari is not applicable provided that gas, electricity, and water utilities are inactive, and no furniture is present.
Proof that the property is uninhabitable is required to claim the exemption, emphasizing the necessity to demonstrate the property’s uninhabitable status for successful exemption.

Tari 2024 for Second Homes

For second homes used only seasonally, Tari is due but reduced.
Non-residents occupying their properties for a limited period should benefit from an imposed tax reduction.
The percentage of reduction is usually determined by municipal resolutions; otherwise, an appeal may be necessary.

Renting and Tari Payment

The norm regarding Tari payment for tenants is clear: tenants must pay the tax if the property is held for more than six months.
Otherwise, the tax responsibility falls solely on the landlord.

Reductions and Exemptions Criteria

Aside from exemptions, reduced Tari payments are permitted under certain circumstances, like when waste collection services are inadequate or waste containers are excessively distant from residences.
Discounts of up to 20% and 80% can apply for specific situations, emphasizing sanitary concerns and service disruptions.

Additionally, planned extensions for special payment arrangements have been outlined by Arera for specific categories of users, including those eligible for social bonuses and individuals facing economic hardships.
Municipalities are required to offer installment options for amounts exceeding 100 euros or by 30% beyond the average payment of the last two years.