‘Rottamazione quinquies’: how to settle local debts relating to IMU, TARI, fines and vehicle tax across 1,500 local authorities. Here is the list

The countdown to the ‘rottamazione quinquies’ scheme for local taxes has begun. For Imu, Tari, fines and vehicle tax, the door to the amnesty is now open. There are currently around 1,500 local authorities where the ‘rottamazione quinquies’ scheme will be available: 1,481 local authorities, of which 1,465 are municipalities, 5 regions and 11 provinces and metropolitan cities. The list was the Agenzia delle Entrate Riscossione (Ader) which, although not legally obliged to do so, has made the list available to enable taxpayers to ascertain whether they are affected by the facilitated settlement scheme. The table lists the names of the authorities and indicates any third parties which, on behalf of those authorities, have entrusted the Revenue Agency for Tax Collection (Ader) with liabilities falling under the facilitated settlement scheme. But that is not all, as the table also includes a ‘notes’ field for further details.

Taxpayers with debts referred to the Revenue Agency’s Collection Department (Ader) by the approximately 1,400 bodies that have notified the decision to apply the ‘rottamazione-quinquies’ scheme, may apply for the facilitated settlement scheme between 16 October and 15 December 2026 using the online procedures to be published on the website www.agenziaentrateriscossione.gov.it by 15 October 2026, by which date the data required to identify the debts eligible for settlement will be available in the secure area of the website, the data required to identify the liabilities eligible for settlement.

The Revenue Agency’s Collection Department will notify taxpayers of the amounts due under the facilitated settlement scheme by 28 February 2027, whilst payment may be made in a single instalment, by 31 March 2027, or in a maximum of fifty-four bimonthly instalments, of equal value.

The scope of the ‘rottamazione quinquies’ scheme was extended last spring (Decree-Law 38/2026) to include both tax and both tax and non-tax, with the exception of those arising from rulings by the Court of Auditors, resulting from claims entrusted to the collection agent by the Regions and local authorities between 1 January 2000 and 31 December 2023. The application of the relief measure is subject to the adoption by the relevant authority of a specific provision to be published on its official website and forwarded to Ader by 31 July 2026.

The amnesty applies only to tax liabilities entrusted to the Revenue Agency’s Collection Department and does not, however, apply to local taxes managed directly by local authorities (direct collection) or entrusted to private concessionaires for enforced collection, for which the 2026 Budget Act grants local authorities the power to issue specific resolutions and regulations to introduce an independent facilitated settlement scheme, managed in accordance with the procedures decided by each authority.