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Tutti i segreti per ottenere agevolazioni sulla Tari, una guida passo passo per risparmiare sui costi della tassa rifiuti.
La Tari, ovvero la Tassa sui Rifiuti, rappresenta una spesa significativa per molti cittadini e imprenditori. Tuttavia, esistono numerose agevolazioni che consentono di ridurre l’importo della tassa o addirittura di ottenere esenzioni. In questo articolo vi guideremo alla scoperta delle principali agevolazioni previste dalla normativa, illustrando le modalità per richiederle e gli obblighi da rispettare per poter beneficiare di queste opportunità.
Cosa significa TARI, chi la deve pagare e come compilare i pagamenti TARI è un’imposta su i rifiuti prodotti. Per determinare chi ha l’onere di pagare l’imposta sui rifiuti, dobbiamo considerare due scenari:
La persona che risiede nell’edificio ne è anche il proprietario. In tale situazione, il responsabile per il pagamento della TARI è naturalmente il proprietario dell’edificio. La persona che risiede nell’edificio è un inquilino. In questa situazione, dobbiamo consultare l’art. 643 della Legge di Stabilità 2014 per determinare se l’obbligo di pagamento ricade sul proprietario o sull’inquilino: se la durata del contratto di affitto è inferiore a 6 mesi, l’onere del pagamento della TARI spetta al proprietario dell’edificio; se la durata del contratto di affitto è superiore a 6 mesi, l’obbligo di pagamento ricade sull’inquilino. Qual è l’importo da pagare?
Il prezzo consiste in una quota fissa e una quota variabile:
QUOTA FISSA: varia in base a diversi fattori come i componenti del costo del servizio, gli mq dell’edificio, il modo in cui il servizio è fornito, le spese operative, di investimento e di smaltimento QUOTA VARIABILE: si basa sul numero di membri della famiglia Il totale da pagare può anche variare a seconda che sia relativo a utenze domestiche o non domestiche. Foto | majorosl @Canva – lamiapartitaiva.it
Quando deve essere pagato?
È un’imposta annuale. Può essere pagata tutto in una volta o in rate e le scadenze variano da un Comune all’altro.
Come si può pagare?
Il pagamento può essere effettuato tramite:
MAV Bollettino postale F24 precompilato Ecco l’elenco dei codici tributo Tari per il modulo F24:
Codice F24 della tassa Titolo 3944 TARI – imposta sui rifiuti 3945 TARI – imposta sui rifiuti – INTERESSI 3946 TARI – imposta sui rifiuti – PENALITÀ 3950 TARIFFA 3951 TARIFFA – INTERESSI 3952 TARIFFA – PENALITÀ Per compilare correttamente il modello F24, procedere nel seguente modo:
Inserire il codice tributo nella sezione “Imu e altri tributi locali”, accanto agli importi mostrati nella colonna “importi debitori pagati”; Nel campo “codice ente/codice comune”, inserire il codice catastale del Comune in cui si trovano le proprietà; Se si tratta di un ravvedimento, segnalare la casella “Ravv.”; Nel campo “numero immobili”, inserire un massimo di tre cifre; Per il campo “rateazione/mese riferimento”, scrivere il numero della rata corrente seguito dal numero totale delle rate (“NNRR”, dove “NN” è il numero della rata in pagamento e “RR” il numero totale delle rate); Per “anno di riferimento”, indicare l’anno fiscale del pagamento. Prima di discutere eventuali ribassi e sconti, dobbiamo comprendere su quale base si fonda la Tari.
Ecco come si calcola la tassa sui rifiuti:
C’è un componente fisso, che si basa sull’idea che il servizio presenti un costo stabile. Il suo valore dipende dal numero di membri presenti in una famiglia e dalle dimensioni dell’abitazione; un secondo componente, invece, è variabile e si basa sui rifiuti generati. Le possibili riduzioni del valore di questa tassa devono essere calcolate tenendo in considerazione la parte variabile. Soltanto su questa parte, in certe circostanze, è fattibile ridurre spese. Ogni Comune usa criteri differenti per calcolare la Tari. Alcuni governi locali danno più peso al numero di membri di una famiglia. In altre situazioni, si può considerare il coefficiente di produttività.
Tutte le agevolazioni che si possono richiedere sulla TARI Verso la fine dell’anno, uno degli impegni fiscali ricorrenti è quello con la Tari ed è quindi cruciale capire come ridurre il costo della tassa sui rifiuti, se possibile. La cosa più importante è comprendere le situazioni in cui si può essere esentati dal pagamento di questo onere. Ci sono alcune strategie per pagare una tassa ridotta, ma per usufruire di questi benefici specifici, è necessario fare una richiesta formale.
Vediamo chi può farlo e in quali situazioni si può risparmiare.
Ci sono vari elementi che influenzano l’ammontare della Tari, il cui costo non è identico per tutti gli utenti. Gli enti locali hanno un largo margine di decisione nel fissare le somme da versare, determinando quanto gli abitanti dovranno pagare e come suddividere tale pagamento.
Essendo comunque obbligatoria, l’ultima quota dovrebbe essere pagata entro la fine dell’anno.
Focalizzandoci sulle riduzioni , queste possono essere facoltative o obbligatorie.
Le scontistiche programmate
Possono essere applicate delle scontistiche sulla tariffa dei rifiuti, le quali possono essere sia obbligatorie che discrezionali. La decisione di adottare quest’ultima spetta esclusivamente al Municipio.
Analizziamo le scontistiche obbligatorie.
Queste vengono applicate:
se il servizio di raccolta rifiuti nelle aree pertinenti non è stato erogato. In questa sgradevole circostanza, si può ottenere uno sconto del 40% sulla Tari; nel caso in cui il servizio di smaltimento dei rifiuti sia stato sospeso o non sia stato attuato per un certo lasso di tempo. Questo può accadere, ad esempio, durante uno sciopero. In questa situazione, i contribuenti hanno il diritto di conseguire uno sconto del 20%; se l’autorità comunale richiedesse ai residenti di effettuare la raccolta differenziata, potrebbero prevedersi delle scontistiche, ma la percentuale di queste sarebbe a discrezione dell’ente locale; se il titolare dell’immobile non è residente e percepisce una pensione da un paese straniero, avrà diritto a uno sconto fino ai due terzi tariffa. Riguardo alle riduzioni opzionali, queste sono determinate in piena autonomia dai Comuni, che possono scegliere di applicarle o no.
La normativa non pone limiti specifici, ma generalmente riguardano i seguenti casi:
immobili adibiti ad uso stagionale, con un utilizzo limitato e intermittente; proprietà dove risiede solo un abitante; edifici rurali destinati all’abitazione; proprietà il cui titolare vive all’estero per più di sei mesi l’anno; locali non residenziali, utilizzati frequentemente, ma non in maniera costante. Ad esempio quelli ad uso stagionale. Bisogna quindi prestare attenzione e verificare il proprio caso nell’eventualità che esso rientri in una specifica categoria sopra elencate e che quindi possa usufruire di scontistiche relative al pagamento della tassa sui rifiuti.
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