At maturity of 16 december will call to pay the tasi not only the owners, but the subjects that occupy the property in different way, first tenants. here you are all what you have to know to calulate the tax in the case of a rented house.

The article 681 of stability law affirms that the holder of the real right (owner) and the occupant (tenant) are both holder of a independent tributary obligation. In the specify considers that the occupant pays "tasi in the measure, established from the common in the regulations, included between 10 and 30 per cent of the total ammount of tasi. (..) the remainder part is corresponded from the holder of the real right on the real estate unit"

a) the common establishes the rate charged to the owner and however can't be equal to zero

b) not exist the principal of solidariety between tenant and owner and so neighter can be considered responsible for the part not paid of the other, nor take charge of it

c) tenant resident in the property in rent must pay her part of tasi with second house rate relative to the owner

d) if the owner has a relevance of the building to the tenant this last must pay tasi only in reference to the apartment where he lives. in case, for example, of a box to disposal of the owner, his income should not be considered for the purposes of the taxable

e) the tasi must be paied only for contracts that last more than six months during the year

f) in case of bare ownership of a property in rent, the tasi is at expense of the usufructuary as holder of a real right on the property. The naked owner have to pay nothing, whereas the tenant will pays his part

g) in case of rent of single rooms, every tenant is responsible of a own taxes obligation. The total must be divided between all, If the amount for every tenant is less than € 12 no one is obligated to pay

h) if in the house in rent lives the owner too, the tenant pay the part on the basis of the rates and the subtractions expected for the principal home

i) the tasi is not charged on real estate owned by the State property, therefore also the tenant doesn't pay