Italian municipalities roll out tax‑debt relief scheme Rottamazione‑quinquies

A national amendment (decree‑law 38/2026, converted into law 88) allows Italian local authorities to adopt a simplified repayment procedure called “Rottamazione‑quinquies”. The measure covers debts – tax and non‑tax – assigned to the Agenzia delle Entrate‑Riscossione between 1 January 2000 and 31 December 2023. Taxpayers who qualify must pay only the principal amount and notification fees; penalties, interest and collection fees are waived.

Several comuni have announced participation. Casoria opened two voluntary channels for TARI and other local taxes, with applications accepted from 21 June to 20 August 2026. Frosinone, Giulianova, Gualdo Tadino, Avellino and Messina set out deadlines: the agency will publish eligible charges from 15 October 2026, online applications run from 16 October to 15 December 2026, and the final payment must be made by 31 March 2027 (or in up to 54 bimonthly installments). Avellino’s council highlighted the social rationale behind the waiver of sanctions.

While most towns are joining the scheme, Aprilia chose not to adopt it and instead increased its waste‑collection tax (TARI) for commercial premises. The rollout illustrates how the 2026 fiscal reform is being operationalised at the municipal level, affecting thousands of taxpayers across Italy.