Owning a second home can be a dream for many, providing a retreat from everyday life or a potential investment opportunity. However, this joy comes with fiscal responsibilities, notably the Tari, or urban waste tax. This essential fee supports waste collection and disposal services, but its calculation
can be intricate, especially for properties not occupied year-round.
This article aims to demystify the Tari for second homes, highlighting how property owners can benefit from potential exemptions or reductions while navigating local regulations.
What is Tari and how does it work?
The Tari was established under law number 147 in 2013 and is a municipal tax intended to cover waste management costs. Unlike the property
tax (Imu), which offers some exemptions for primary residences, the Tari applies universally to all properties that produce waste, including second homes, regardless of their occupancy status.
All owners of residential properties, including those used as vacation rentals or left vacant for long periods, are typically required to pay this tax. However, local municipalities have the discretion to grant reductions or exemptions, particularly for properties uninhabited for extended
durations or designated for seasonal use.
Defining a second home
A second home is any residential property that is not the owner’s primary residence. Often located in tourist areas or different cities, these properties are frequently used for vacations or short-term rentals. The Tari calculation is based on the size of the property and the number of occupants, rather than the actual volume of waste generated.
Strategies for reducing Tari costs
Municipal authorities may offer reductions or exemptions from the Tari for second homes that are uninhabited or deemed uninhabitable. To qualify for such benefits, property owners must provide sufficient evidence to prove their property’s status. This could include documentation that demonstrates the property’s uninhabitable condition.
If the property meets the necessary criteria, owners can potentially receive either a full exemption or a significant discount on their waste tax. Therefore, it is crucial for homeowners to familiarize themselves with the specific provisions set forth by their local municipalities regarding the Tari.
Implications of short-term rentals
When a second home is rented out under a formal lease agreement, the tenant typically assumes responsibility for paying the Tari. However, in cases of short-term rentals lasting less than 30 days within a year, the responsibility shifts back to the property owner. In these instances, owners may also be eligible for a proportional reduction in the Tari based on the actual usage of the property.
Legal precedents and further insights
A notable legal ruling from the Provincial Tax Commission of Massa Carrara (case number 182/2017) clarified that municipalities cannot impose the same Tari rate on sporadic users of second homes as they do for full-time residents. This ruling allows for reductions of up to 30% on the variable portion of the Tari, based on the months the property was actually used.
As such, property owners should actively seek to understand their rights and the options available concerning the Tari. By staying informed, they can effectively manage their tax obligations and potentially save a significant amount on their waste tax.