Italy tax relief: deadlines for Renzi bonus and Campania regional debt settlements

In Italy, taxpayers have until October 26 to recover the former Renzi bonus (trattamento integrativo) if it was not fully received or paid in 2025. The benefit, which can reach up to 1,200 euros per year, is available to employees, certain income-equivalent categories, and recipients of Naspi benefits, though pensioners are excluded. Eligibility depends on income levels: individuals earning up to 15,000 euros may receive the full amount, while those earning between 15,001 and 28,000 euros are subject to specific tax deduction ratios.

Separately, the Campania region has launched an eased settlement program for regional debts managed by Agenzia delle Entrate-Riscossione (AdER) and the temporary grouping of companies Municipia S.p.A. – Abaco S.p.A. For debts managed by AdER, applications must be submitted by December 15, 2026. Payments can be made in a single lump sum or in up to 54 bimonthly installments of at least 100 euros each. The measure covers debts assigned to AdER between January 1, 2000, and December 31, 2023, and those assigned to Municipia and Abaco by December 31, 2023. While capital and procedural costs must be paid, tax sanctions, interest, and collection fees are waived for tax-related debts.