Italian municipalities diverge on tax amnesty implementation

Italian municipalities are taking divergent approaches to the ‘Rottamazione quinquies’, a national tax amnesty program designed to help citizens regularize outstanding debts.

In Assisi, Mayor Valter Stoppini has officially rejected the measure. The administration cited principles of legality and social justice, aiming to protect the interests of taxpayers who have consistently paid their duties on time. By opting out, the municipality seeks to preserve approximately two million euros in credits, including accumulated sanctions and interest, which are vital to the local budget.

Conversely, the municipality of Tissi has unanimously approved the measure. Under the leadership of Mayor GianMaria Budroni, the town will allow citizens to settle tax and property debts—such as Imu, Tasi, and Tari—as well as administrative and traffic fines incurred between 2000 and 2023. The program allows taxpayers to pay only the original debt and direct procedural costs, while providing full amnesty for sanctions and interest. Eligible residents can apply electronically between October 16 and December 15, 2026, with payment options including a lump sum or up to 54 installments.