Taxes in Europe Database v2
L. 27.12.2013 n. 147
D.P.R. 27.04.1999 n. 158
The tax revenue is allotted to municipalities.
The tax is intended to cover waste management costs.
Any person that owns or holds premises or open land, in any capacity, whatever their use, capable of producing urban and related waste.
The tax shall be payable for the ownership or possession of premises and open land whatever their use, capable of producing urban and related waste, and is calculated according to the quantity and the nature of the waste likely to be produced.
The taxable surface is 80% of the cadastral surface. Nevertheless, the walkable surface of premises or open land capable of producing urban and related waste shall continue to apply until when the cadastral data are available to municipalities. For tax application purposes, the declared or determined surfaces for previous waste-disposal taxes shall be taken into account.
As regards domestic housing, the tax can be calculated according not only to the surface but also to the number of occupants.
Surfaces are excluded from taxation where special waste is produced on a continuous and prevailing basis, provided that the producer can demonstrate that treatment has occurred in accordance with the legislation in force.
The Municipality may provide for tax relief in case of either a single occupant or discontinued use of houses, premises and open land intended for uses other than residential, and in the case of rural buildings for residential use. Moreover, the Municipality may provide for advantages, also considering the tax capacity of the household occupying the property.
Further reductions are envisaged in relation to the manner of performing the service.
The Municipality may provide for the introduction of exemptions.
The Municipality approves the tax rates within the time-limit set for the budget approval, in accordance with the financial plan for the service of urban waste management.
The financial plan is the indispensable basis for determining the tax rates and the service costs are defined in it on a yearly basis.
The tax is paid in at least two half-yearly instalments, the dates of payment being established by Municipalities
The tax shall be payable using the F24 Form and the post office account slip, approved by ministerial decree, or by the other terms of payment offered by electronic collection services and inter-bank and postal payment systems.
About the economic function, the tax is imposed for the provision of a service.