There will be none scrapping of tax bills of local taxes (such as IMU e Tari) in Rome and Milan, even if for an amount of less than 1.000 euros as required by the Budget Law. At least not for everyone. This is because the legislation leaves the Municipality full autonomy whether or not to join the so-called fiscal peace. Some have already deliberated, while others are still undecided. For the latter, however, there is little time left, by the end of January 2023. And they will have to communicate whether or not they join with a specific resolution. In the absence of this, however, the excerpt of sanctions e interests and only the debt to the administration will remain to be paid.
It should be remembered that the folders included in the extract are those of the amount less than € 1.000 entrusted to the collection agents between 1 January 2000 and 31 December 2015. In any case, it is a partial excerpt even in the case of membership: the initial debt must always be paid in full, the write-off applies only to penalties and interest.
Scrapping of Imu and Tari folders: the Municipalities who say no
Even if adhering to the cancellation means applying a partial cancellation of the debt, there are Municipalities that have decided to opt out of membership due to the need to make ends meet. As Roma, as with the accession to the benefit the funds destined to goods and services for the community would be reduced. "Services such as assistance for the disabled, public transport, nursery schools", explained the mayor Roberto Gualtieri. Milano, on the other hand, who says no for reasons linked to a principle of equity and that similar measures "disincentivise the virtuous behavior of those who fulfill their contribution obligations to support public spending".
Among the Municipalities that say no to the scrapping of Imu and Tari there are also Florence, Piacenza, Bologna, Bari, Palermofor reasons of tax equity. Also Terni e Verona they chose not to join.
While they haven't taken a stand yet Napoli e Torino (even if the administration of the Piedmontese capital seems more oriented towards the no) and they propose the Scrapping quater as an alternative.
Instead, the Municipalities of will apply the amnesty Acerra, Arezzo, Lecce, Pistoia, Lucca.
Scrapping quater 2023
Furthermore, the tax bills issued by the Municipalities and entrusted to the collection agent between 1 January 2000 and 30 June 2022 can be subject to Scrapping quater. In this case, it is the taxpayer who has to do question, electronically, by 30 April 2023. Also in this case, it is a partial excerpt: the law provides for the possibility of remedying one's situation by paying the sum initially due without penalties, default interest and agio.
