Italian towns launch tax‑amnesty portal, face legal pushback over SPID requirement

From 1 July 2026 the municipality of Paternò in Sicily opened an online portal for citizens and businesses to apply for the "definizione agevolata" of local taxes such as IMU, TARI, TOSAP, advertising tax and the unified property levy. Applicants can use two channels: a reserved area with SPID or a CIE electronic ID, which pre‑fills personal data and allows digital signatures, or a public area without digital ID that requires manual form completion. Requests must be submitted by 31 August 2026, after which the tax office will issue a payment notice and may suspend collection actions.

In Marano di Napoli a vulnerable taxpayer was denied access to the same scheme because she did not possess a SPID or CIE. Her lawyer argues that national law does not make digital identity a condition for the tax amnesty, citing the Digital Administration Code which mandates alternative access methods. The letter claims indirect discrimination against elderly or fragile citizens and threatens complaints to ANAC, the data‑protection authority, the economy ministry and the courts.