Waste Disposal Tax
Plain English
The local rubbish-collection tax. It\'s paid by whoever lives in or uses a property (so usually the tenant, not the owner). The bill depends on the size of the flat and the number of occupants.
Why it matters
You owe it as soon as you take up residenza or sign a long lease. Missing the payment usually leads to a fine and the bill chasing you across years.
Real example
"When Sven moved into his rented flat in Padova, he had to file a TARI declaration with the comune within 90 days. The first bill came in three instalments, paid through F24 slips."
Common confusion
Even if you\'re only renting, the TARI is on you. Some landlords forget to mention it, so check whether it\'s built into your rent or whether you\'ll get a bill in your own name.
Official source
Ministero delle Finanze