TASI (Tributo per i Servizi Indivisibili)

A local tax that used to be charged for indivisible municipal services (like street lighting, road maintenance) from 2014 to 2019. It was often billed alongside IMU. However, starting from 2020, TASI has been abolished and merged into the new IMU. Under the old system, TASI was split between owners and in some cases tenants (10% tenant, 90% owner, unless the Comune set differently). Now, with the 2020 budget law, there’s just a single IMU. Some people still colloquially mention TASI, but legally it no longer exists as a separate levy. Historically, TASI rates were low (e.g., 0.1–0.33%) and combined with IMU caps. For current relevance, one might encounter it when looking at older unpaid tax bills or in archive documents. If you see “IMI” or “IUC” on older records: IUC comprised IMU, TASI, TARI. But as of today, for seconde case and other taxable properties, the Comune sets one IMU rate. TASI’s elimination simplified things (primary residences no longer pay anything since they were exempt IMU and now no TASI either). So now you’ll never get a separate TASI bill – only IMU and TARI. If reading an old contract or rules, understand TASI references are outdated. The servizi indivisibili funding is now implicitly through IMU or other municipal revenue.