From Milan to Naples, the Municipalities are divided on the amnesty of local tax bills. In 2026, two different scrappages coexist, between municipal rules and national regulations: here’s what changes city by city and what to check immediately
Milan says no. Rome says yes. Naples opens, Bologna closes. The 2026 scrappage map on IMU, TARI and road fines looks more like a patchwork than an organic reform: decided partly in Rome, partly in the individual municipalities, with rules that change from municipality to municipality and sometimes from folder to folder. Orientation is complex for citizens, because in 2026 two different amnesties coexist, parallel and not coordinated with each other. The result is a truly patchy map. Municipalities that open and Municipalities that remain on the no side.
The double scrapping of Imu, Tari and fines: why 2026 is different from other years
The news for 2026 is all here: for the first time there are two channels for repaying local debts at the same time. On the one hand there is “autonomous” scrapping decided by individual municipalities, on the other the extension of scrapping-quinquies to the local folders entrusted to the Revenue-Collection Agency. The problem is that the two systems do not communicate with each other. And this means that a citizen could have, in the same municipality, a scrappable Tari with municipal rules and another folder of the same Tari subject instead to state rules. It all depends on a detail that the taxpayer often doesn’t know: who collected that debt in past years? In fact, some municipalities use local companies or private dealers; others rely on the Revenue-Collection Agency; still others use both systems simultaneously. And it is precisely this overlap that risks creating confusion about installments, deadlines, interests and membership methods.
Which municipalities have supported the scrapping and which are against it
The geography of the amnesty does not follow a clear political criterion, even if there is some more resistance in centre-left administrations. Among the large cities that at the moment do not intend to adhere to forms of scrapping there are: Milan, Bologna, Florence, Brescia, Ravenna, Livorno and Perugia. On the opposite front, however, various administrations are moving towards yes, with different formulas. In favor are Turin, Rome, Naples, Bari, Genoa, Palermo, Catania, Forlì, Pesaro. There is wide openness to amnesty in the South, also because the volume of uncollected taxes is on average higher than in the North. In many cases the final resolutions have yet to be approved. For the scrapping-quinquies the current deadline is set at 30 June 2026, although a corrective could grant an extra month to the Municipalities involved in the latest administrative elections.
How the “autonomous” scrapping of municipalities works
For “autonomous scrapping”, each Municipality can build its own amnesty choosing which taxes to include; which annuities to heal; whether to totally or partially cancel penalties and interest; the maximum number of installments and payment methods. The basic rule remains one: the taxpayer must pay the original debt, but can obtain a significant discount on late payments and penalties. And there is no mandatory national deadline: Municipalities can also activate it later. Here the cases of Turin and Bari stand out. The Piedmontese capital, for example, has provided for the possibility of settling debts entrusted to Soris, the local collection company, until 2020. Those who join can pay in 36 months with zero interest and penalties. But there is also a “revenue saving” clause: to obtain the benefits you must also regularize any subsequent debts. Bari is instead working on a digital platform to speed up applications and expand the amnesty up to debts accrued in 2024. In this case the Municipality aims to also include very recent loads, significantly broadening the range of taxpayers affected.
Scrapping-quinquies for IMU, TARI and fines: the national rules
The second possibility concerns the files entrusted to the Revenue-Collection Agency. In this case the Municipalities cannot customize the conditions, but can only decide whether to join or not. The rules in this case are national and the same for everyone. They provide for the cancellation of penalties and interest; payment of only the remaining debt; they refer to loads from 2020 to 2023; exclude debts arising from assessments; Payment can be made in a maximum of 54 bimonthly installments (minimum installment 100 euros and annual interest at 3%). The timing is also fixed and the same for everyone. The taxpayers’ application must be submitted by 31 October 2026, while the first installment (or single payment) will expire on 31 January 2027. Cities such as Genoa, Naples and Palermo are currently oriented towards joining.
The risk of chaos for taxpayers: why it will be necessary to check on a case-by-case basis
The problem for taxpayers is therefore the fragmentation of the rules. In fact, different collection systems coexist in many municipalities. For example: the IMU may have been entrusted to the Revenue Collection Agency; the Tari to a local company and the fines to a private dealer. In other cases, the person in charge of collection even changes depending on the year of the debt. This means that two similar folders could follow completely different procedures. You could have an old scrappable Tari with the state quinquies; a more recent TARI included in the autonomous amnesty of the Municipality and a fine excluded from the definition because it derives from an investigation.
Scrapping IMU, TARI and fines: what citizens should do now
For those with old local debts the steps to take are different. The first thing is to check the notices received and understand who the person in charge of collection is: Revenue-Collection Agency, municipal company or private concessionaire. It is also essential to have the certainty about the reference year of the debt. Must then monitor the resolutions of your municipality by the summerbecause many administrations are still deciding which path to follow. In the endit is important to compare the conditions: some municipal amnesties could be more advantageous than the national scrapping-quinquies, especially regarding payment times and the total elimination of late payments.
The opportunity is there for taxpayers, but navigating between national rules and local rules, between different deadlines and different tax collectors, will require attention. This year more than ever, scrapping is not the same for everyone.
