Local Taxes: Legislative Decree No. 147/2026 Expands Voluntary Compliance and Reshapes Declarations and Penalties

Legislative Decree No. 147 of 7 August 2026 (in force since 12 August 2026), concerning regional and local taxes and regional tax federalism, introduces several changes with significant operational implications. The most important one concerns voluntary compliance (ravvedimento operoso), but the decree also affects declaration deadlines and penalties relating to IMU and TARI.

The new rules on voluntary compliance

Until 12 August 2026, voluntary compliance was applied differently to local taxes compared with national taxes: it was sufficient for the Municipality to initiate an investigative activity that the taxpayer had formally become aware of — even a simple questionnaire — to prevent access to voluntary compliance. This differed from national taxes, where voluntary compliance remained available until the notification of an actual assessment or tax settlement notice.

Article 12, paragraph 3, of Legislative Decree No. 147/2026 removes this discrepancy by extending to local taxes the same rule already applicable to national taxes: the only circumstance preventing voluntary compliance is now the notification of a tax settlement or assessment notice. Questionnaires, requests for information and draft assessment notices no longer prevent taxpayers from voluntarily correcting their position. Since this is a procedural rule, the change applies immediately, including to previous violations that have not yet been finally settled.

A framework that is being completed

This broader access to voluntary compliance should be considered together with a process that, in recent years, has already strengthened taxpayer protections in relation to local taxes on a connected but distinct issue: the principle of prior consultation with the taxpayer before an assessment is issued, which has now become a general rule also for local authorities.

Other changes: penalties revised

The penalties for failure to file or inaccurate filing of IMU and TARI declarations have also been revised: the current ranges (respectively 100–200% and 50–100% of the tax due) are replaced by a 100% penalty for failure to file and a 40% penalty for inaccurate filing (in both cases with a minimum of €50). Unlike the previous provisions, this rule applies only to violations committed from 1 January 2027 onwards; for violations committed up to 31 December 2026, the previous penalties remain applicable, regardless of when the Municipality issues the assessment notice.

Summary

The package has mixed effects: the possibility of using voluntary compliance is immediately expanded, even after receiving a questionnaire or a draft notice, while the TARI declaration deadline is already reduced. The new penalties (with lower maximum amounts) will only apply from 2027. It is therefore advisable to review internal procedures concerning TARI deadlines and assess, for outstanding positions that can still be regularised, whether voluntary compliance should be pursued in light of the broader access conditions introduced by the new rules.

Tax & Legal Research Hub

Centro Studi e Pianificazione Fiscale

Responsabile

Dott. Valerio Locatelli

Coordinatore

Dott. Giancarlo Marengo