Il nuovo anno porta con sé l’introduzione della IUC. Ma per i proprietari di seconda casa resta in vigore l’IMU. Entro il 24 gennaio va pagata la mini IMU.
Una delle principali novità introdotte con la legge di stabilità è l’introduzione della IUC (Imposta Unica Comunale). Si tratta di una nuova tassa che include la componente patrimoniale dell’IMU dovuta dal possessore di immobili, escluse le abitazioni principali, quella sui servizi indivisibili della Tasi a carico sia del possessore che dell’utilizzatore dell’immobile quella dei rifiuti della Tares a carico dell’utilizzatore. L’aliquota massima della somma fra IMU e Tasi non potrà essere superiore all’1,06%. Nel 2014 l’aliquota massima della Tasi relativa alla prima casa non potrà superare il 2,5 per mille. La prima scadenza è per il 16 gennaio 2014.
Ma attenzione, per le case differenti dalla prima, rimarrà in vigore l’IMU. Di più, gli intestatari di una proprietà nello stesso comune in cui ricade l’abitazione principale, dovrà corrispondere anche il 50% dell’Irpef sulla rendita catastale dell’immobile. E ovviamente rimane aperta la questione della mini IMU. Dovranno passare dalla cassa i proprietari di prima casa nei comuni in cui è stata alzata l’aliquota rispetto a quella standard del 4 per mille. La somma da pagare entro il 24 gennaio 2014 (una settimana di tempo in più rispetto alle disposizioni iniziali) è pari al 40% della differenza. Il resto sarà a carico dello Stato.
Nuove regole anche per gli affitti. Le novità sono sostanzialmente due. In base alle disposizioni contenute nella legge di stabilità, non potrà più essere usato il contante per il pagamento del canone di locazione. Tutti i movimenti di denaro dovranno essere tracciati e dunque occorrerà effettuare un versamento sul conto. Spetterà alle amministrazioni locali attraverso l’anagrafe monitorare la correttezza dei comportamenti. La seconda novità sta nella riduzione al 15% della cedolare secca sugli immobili locati a canone concordato tra le organizzazioni dei proprietari, degli inquilini e i Comuni.
Novità per le ristrutturazioni edilizie. La detrazione Irpef sarà pari al 50% sugli interventi di ristrutturazione edilizia e sull’acquisto di mobili per tutto il 2014. Dall’anno successivo, la detrazione fiscale scenderà al 40% con una soglia massima di spesa di 96.000 euro. Dal 2016, invece, il bonus sarà fissato all’aliquota ordinaria del 36% con una spesa massima di 48.000 euro. Resta ancora da definire la partita della Tasi, rispetto alla quale devono ancora essere definite le detrazioni
Fonte: WebMasterPoint.org
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