PROPERTY TAX  

( IMPOSTA COMUNALE SUGLI IMMOBILI – I.C.I.)

General definition

The “property tax” could be considered similar to the British “Council Tax”. This tax is paid by everyone who owns property assets or building land in Sala Comacina, whether resident or non-resident.

The amount of this tax is calculated according to the “official property value” (in Italian “rendita catastale”) registered for all properties.

The actual “rendita castastale” rate is decided by the local authority depending on:

-         size of the property

-         location

-         class

-         category.

Tax reduction of 50% could be applied if the property is unfit.

The property tax is levied between 0.4% and 0.7% of property’s fiscal value (“valore catastale”), the rate is decided by the local authority according to the property’s size, location, age, condition and official category, as shown in property deeds (rogito). The categories are defined by the land registry (catasto – agenzia del territorio) according to the type of property (abitazione di tipo) as follows:

-      A/1 (signorile) refined

-      A/2 (civile) civilian

-      A/3 (economico) economical

  -   A/4 (popolare) working class

-      A/5 (ultra-popolare) ultra-working class

-      A/6 (rurale) rural

-      A/7 (villini) small detached

-      A/8 (ville) detached

-      A/9 (castelli, palazzi di eminenti pregi artistici o storici) castle or building of eminent historic or artistic importance)

-      A/10 (Uffici e studi privati) private offices and studios

-      A/11 (alloggi tipici del luogo) regional typical housing)

-      C/6 (rimesse, autorimesse) boxes

-      C/2 (magazzini e locali di deposito) warehouses

 

2007 Tax Rates

The Comune of Sala Comacina for the Fiscal Year 2007 has decided the following Property tax rates:

Resident :      0.43% of the “Valore Castastale” x 105

Non resident:  0.58% of the “Valore Castastale” x 105

Rural houses: 0.30% of the “Valore Castastale” x 105

Tax reduction of 50% could be applied if the property is unfit.

Property tax could be paid in one single instalment by 16^th June or the in two instalments: 50% by 16^th June and the remaining  50% between 1^st and 16^th December.

The property tax has to be paid to

-         the Italian post office on the checking account n. 13344221 (Comune di sala Comacina ICI servizio di tesoreria) or

-         from abroad using registered post, addressing payment to Comune of Sala Comacina tax office.

Due to a certain level of complexity in the “Property tax” calculation, Sala Comacina Town Hall offers a dedicated service to facilitate house owner calculation (many of them foreigners).

Before June deadline, the Sala Comacina Municipal Tax Office will send to each house owner the due Tax Amount calculation together with the form to pay it. This form can be used at any Italian Post Office.

Each house owner is responsible to review the calculation received from the Municipal Tax Office and accept them.

 Payments must be up-to-date when a property is sold and has to be verified be the each property buyer.

For any further information you can call the Municipal Tax Office - tel. +39 0344-55102 - asking for Paolo Bellosi, English speaking operator available from Monday to Saturday from 9.00 am to 1.00 pm. Or sending email to : anagrafe@comune.salacomacina.co.it

  

The Municipal Tax Office Responsible

Paolo Bellosi