Adnkronos (Adnkronos) –
Upcoming changes for IMU and TARI. Legislative Decree No. 147 of August 7, 2026, published in the Official Journal, establishes a systematic review of regional and local tax regulations. Starting January 1, 2027, new rules will come into force regarding the penalty system, the "ravvedimento operoso" (voluntary disclosure), TARI reporting obligations, the electronic filing of IMU returns, and the strengthening of prior adversarial procedures between tax authorities and taxpayers.
For failure to file an IMU declaration, the penalty is 100% of the tax due, while for an inaccurate declaration, the penalty is 40% of the additional tax due.
Starting in 2027, the rules governing late payment (ravvedimento operoso, or late payment) for local taxes will be aligned with those currently in force for state taxes.
Taxpayers may regularize violations even after the following year, until the notification of the enforcement notice, tax demand, or other enforcement action. The decree also introduces the application of fractional repentance, which allows for the correction of non-payment through subsequent payments, reducing penalties in proportion to the portion of tax actually paid.
Electronic transmission will become the only permitted method for IMU starting in 2027.
The filing deadline remains June 30 of the year following the year in which ownership of the property began or significant changes occurred. The declaration remains valid in subsequent years, barring changes to the declared data. The Ministry of Economy and Finance will define the operating procedures and technical specifications in a subsequent decree.
The Tari penalty system undergoes a similar change: failure to file a tax return results in a penalty equal to 100% of the tax due, while an incorrect declaration results in a penalty equal to 40% of the additional Tari tax due. This change eliminates the authority's discretion in applying penalty bands. The decree also modifies the Tari tax return filing deadline: starting January 1, 2027, taxpayers must file their return within 90 days of taking possession or tenancy of the premises or of the change in ownership, exceeding the current deadline of June 30 of the following year.
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