Ici recovery: web declaration starts
The Inland Revenue Agency has made available the service run by the Mef department that allows you to prepare and send the declaration
by Gabriele Sepio and Vincenzo Sisci
Ici 2006-2011 recovery: the approval of the web declaration puts entities in a position to overcome the operational difficulties encountered so far. As of 28 May 2026, in fact, the Inland Revenue Agency in its reserved area has made available the service edited by the Department of the MEF, which allows to prepare and send in interactive mode the declaration relating to the 2006-2011 tax period. This news is apparently operational, but in reality has a double significance.
The activation of the application is not limited to making compilation software available, but in fact follows the six-month extension of the deadline originally set for 30 March, made with the Prime Ministerial Decree of 26 March 2026. Such an intervention had in fact become necessary precisely because of the absence of tools that would allow the entities concerned to fulfil their obligation to declare the 2006-11 ICI refund.
With this novelty, the need to reconstruct, many years later, the tax position of properties that had benefited from the ICI exemption provided for non-commercial entities becomes topical. This is a step that requires verifying the nature of the activities carried out, the concrete ways in which the assets are used, and the possible relevance of the European rules on State aid. And in this sense, the declaration model confirms this approach.
The entity must indicate the data of the taxpayer, the signatory representative and the intermediary (if any), but above all it must reconstruct, for each year from 2006 to 2011, whether the prerequisites for the application of the de minimis limits, the de minimis SGEI, or an authorised or exempt aid scheme are met. This is one of the central profiles of the fulfilment: recovery does not operate indiscriminately, but requires a precise verification of the perimeter actually recoverable. Equally important is the distinction between fully taxable and partially taxable or fully exempt real estate.
For the former, the model requires cadastral data, value, percentage of ownership, rate, reductions and title details. For property for mixed use, on the other hand, the declaration goes into the merits of the activity carried out and requires the relevant share to be determined through parameters linked to the surface area used for business purposes, the recipients of the activity and the days the property is used.
