Italy launches Rottamazione-quinquies tax amnesty for local debts

Italy has launched the ‘Rottamazione-quinquies’ program, a tax amnesty measure allowing citizens to settle debts owed to local authorities, such as IMU, Tari, and traffic fines, through the Agenzia delle Entrate-Riscossione.

Approximately 1,500 local entities have joined the initiative, including 1,481 municipalities, 5 regions (Basilicata, Campania, Lazio, Puglia, and Umbria), 11 provinces, and 4 unions of municipalities. Major cities such as Rome, Naples, Bari, Venice, Turin, and Genoa are participating. Notably, about 68% of participating entities are located in Southern Italy and the islands.

Taxpayers can choose to pay the total amount in a single installment by March 31, 2027, or split the payment into a maximum of 54 bimonthly installments. The program covers debts assigned to the Revenue Agency between January 1, 2000, and December 31, 2023. To facilitate the process, Caf centers will provide assistance with debt verification, amount calculation, and electronic application submission.