Taxes in Europe Database v2
The tax has been introduced by art. 1, co. 639, L. 27.12.2013 n. 147.
It consists of municipal tax (IMU), which has a patrimonial component and relates to the services, which is divided in tribute to the tax on indivisible services (TASI) and the tax on waste (TARI).
For details, please refer to the separate tax forms IMU, TASI and TARI.