Italy implements Rottamazione-quinquies tax amnesty for local debts

Italy is implementing the ‘Rottamazione-quinquies’ tax amnesty, allowing taxpayers to regularize local and regional debts—including IMU, Tari, and vehicle taxes—incurred between 2000 and 2023. Applications for this measure open on October 16, 2026, with options for single payments or up to 54 bi-monthly installments. Participation depends on whether individual municipalities or regions have officially adhered to the program. While many southern municipalities and several large cities like Rome and Naples have joined, many northern cities have declined.

Labor unions, such as Uil Abruzzo, have expressed concerns regarding the potential for social inequity, arguing that frequent amnesties may penalize diligent taxpayers and undermine trust in fiscal institutions. Additionally, the varying levels of local government participation could create territorial disparities.

In related fiscal news, the Agenzia delle Entrate is introducing ‘Vi. diCo. Web,’ a mandatory digital service for professionals managing compliance certificates, effective January 2027. Meanwhile, authorities have warned of phishing scams using fake tax refund notifications to steal sensitive data. Other updates include upcoming changes to home renovation tax deductions and the 2026-2027 calendar for former public holidays used as paid leave.