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Generic Tax Name Single municipal tax - IUC
Tax name in the national language Imposta unica municipale - IUC
Tax name in English Single municipal tax - IUC
Member State IT-Italy
Tax in force since 2014/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

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.

 
Who sets
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The tax base is set by




The reliefs are set by




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Tax object and basis of assessment
 
Deductions, Allowances, Credits, Exemptions
 
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Environmental taxes



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Tax revenue
ESA95 code d

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