While the government announces the tax truce, inserted in Maneuver 2023which provides for the amnesty of a series of irregularities against the tax authorities, a new scrapping of the files and the removal of those up to 1,000 euros, some municipalities announce that they will not accept the removal of the files relating to the IMU and other local taxes , in particular the TARI.
Among the cities that they already said no in the excerpt there are Milan, Rome, Bologna and Florence, Piacenza, Verona and Bariwhile they have not yet made a decision Naples and Turin, who propose Scrapping quater as an alternative. Amnesty valid instead for the Municipalities of Acerra, Arezzo, Lecce, Pistoia, Lucca.
What amnesty
The amnesty is provided for by the tax truce, included in the 2023 Budget Law in paragraphs 222 to 230. However, for local taxes, the forgiveness is only optional and, even in the event of adhesion by the administration, the initial debt will have to be paid, while the penalties and interest rates will not be paid, as will the sums accrued by way of reimbursement of expenses for the executive procedures and notification of folders.
Since the amnesty is optional, the municipalities they will have to decide by 31 January, through a specific resolutionif they accept this possibility, even partially, for the IMU and TARI files issued between 2010 and 2015. In the absence of a resolution, the removal of penalties and interest will still apply.
The ANCI makes itself felt
the ANCIthe association of Italian Municipalities, raised some remarks on the rules relating to the tax treaty, to the extent that the partial excerpt folders for amounts up to one thousand euros “it doesn’t seem to hit the target of freeing up the warehouse of the Revenue Agency – Collection from the oldest credits”, which was basically the reason why the amnesty was introduced.
The measure therefore appears as a kind of “unilateral scrapping” of loads registered in the register, which will be able to continue to survive as they are not paid.
The timing, which sets the deadline for non-adherence is January 31st. A deadline too close also to convene the municipal councils and decide on non-adhesion.
Milan and Rome lead the way
Milan and Rome are among the first cities to have declared that they will not apply the removal and the reasoning is mostly linked to the need to balance the budget.
“It would basically be about reduce services to people for 60 million a year for five years, services such as assistance for the disabled, public transport, nursery schools”, explains the mayor Robert Gualtieri.
For the municipality of Milanohowever, measures such as the removal “discourage virtuous behavior and contrast with the principle of fairness towards citizens, the vast majority of whom fulfill their obligations to contribute to public expenditure”.
As mentioned, the list of municipalities that will not adhere to the amnesty is longer and destined to grow. The deadline for deciding is January 31st.
