Church Ici, sprint recovery operation starts

Sprint recovery for Ici from 2006-2011 on the economic activities of the Church and other non-commercial entities. After the very long dispute with the European Commission, which found a solution in the Save Infringements Decree (Decree no. 131/2024), now come the rules for declaring and paying the tax due and not paid so far. They are contained in the Dpcm dated 30 September 2025 and just stamped.

The declaration will have to be submitted by the deadline of 30 November 2025, exclusively electronically with a model that is being developed by the Finance Department in consultation with Anci, the association of municipalities. The game is destined, however, to be closed very soon, because, as envisaged by the Dpcm, the payment must be madewithin 30 days of the deadline for submitting the declaration. So, basically, by the end of 2025. A provision of the Revenue Agency is awaited on this point.

The Ici exemption has been deemed undue state aid by the European Commission in a series of decisions since 2012 (although the one that closed the case, nailing Italy, is the European Commission's decision of 3 March 2023). To align with those indications, the Dpcm identifies the subjects that will have to submit the declaration. They are those who have submitted the declaration for the municipal tax and for the tax for indivisible services for non-commercial entities (Imu/Tasi Enc) "in at least one of the years 2012 and 2013", with a tax liability exceeding 50 thousand euro. Alternatively, those persons who have been, in the same period, subject to an assessment, again exceeding 50 thousand euro per year, are also required to submit the declaration. In fact, the threshold above which one speaks of State aid.

The method of calculating the debit amounts is that of the Imu discipline in force in 2013. The taxable base, multipliers and rate are those established by the Ici discipline, applicable in the year affected by the recovery. When the rate cannot be identified, the average rate of 5.5 per thousand will be applied. On the sums due, however, interest will have to be applied.

This operation also serves to shed light on the real extent of the subsidies considered illegitimate to all these activities of an economic nature, such as bed and breakfast, hotels, room rentals. To be understood, in this context, what will be the position of the schools run by parishes. Once these communications have been collected, it will be possible to quantify the amounts used without being entitled to them.