Scrapping quinquies of local revenues: the list of bodies and deadlines online

The countdown to the scrapping of local revenues has begun. For Imu, Tari, fines and car tax the door of amnesty opens. There are approximately 1,500 entities underway in which scrapping quinquies will be possible: 1,481 Municipalities, 5 Regions, 11 Provinces and metropolitan cities, 4 Unions of municipalities. The list was published by the Revenue Collection Agency (Ader) which, although not required by law, made the list available to allow taxpayers to understand if they are affected by the facilitated definition. The table shows the name of the entities and the indication of any third parties who, on behalf of the same entities, have entrusted the Revenue Collection Agency (Ader) with loads falling within the facilitated definition. But not only because the table also contains a notes field for detailed information.

Taxpayers with debts entrusted to the Revenue Collection Agency (Ader) by the approximately 1,400 entities that have communicated the provision for application of the scrapping-quinquies, will be able to request the facilitated settlement between 16 October and 15 December 2026 with the electronic methods which will be published on the website www.agenziaentrateriscossione.gov.it by 15 October 2026, the date by which they will be available, in the reserved area of the site, the data necessary to identify the definable loads.

The Revenue Collection Agency will communicate the amount of the sums due for the facilitated definition by 28 February 2027 while the payment can be made in a single solution, by 31 March 2027, or in a maximum number of fifty-four bimonthly installments of the same amount.

The extension of the scrapping quinquies was extended last spring (Legislative Decree 38/2026) also to tax and non-tax debts, with the exclusion of those deriving from convictions of the Court of Auditors, resulting from the burdens entrusted to the Collection Agent from 1 January 2000 to 31 December 2023 by the Regions and local authorities. The application of the facilitation measure is subject to the adoption by the entity concerned of a specific provision to be published on its institutional website and transmitted to Ader by the deadline of 31 July 2026.

The amnesty only concerns the loads entrusted to the Revenue Collection agency and does not, however, concern local taxes managed on their own (direct collection) or entrusted for compulsory collection to private concessionaires, for which the 2026 Budget law gives local authorities the possibility of issuing specific resolutions and regulations to introduce an autonomous facilitated definition managed according to the methods decided by each body.