Not all taxpayers will be lucky enough to see fines under €1,000 canceled (entrusted to collection from 1 January 2000 to 31 December 2015). In fact, with the budget law, the Municipalities were given the possibility not to cancel what was due for their fellow citizens. And the Collection Agency, following the provisions of the law, has prepared and downloaded the form for local administrations on its website.
Cancellation possible by January 31st
We will have to wait for January 31 to find out whether or not your town hall will allow the removal. The Collection Agency – explains the press release – has published on its website the methods with which bodies other than state administrations, tax agencies and public social security bodies (for example the Municipalities), must communicate to the collection agent, by 31 January 2023, the adoption of the possible provision of non-application of the “partial” write-off of their credits for a residual amount up to one thousand euros.
Operating instructions
On www.agenziaentrateriscossione.gov.it, in the “Creditor Entities” section, you will find all the information and the model to use. The communication of the adoption of the measure of non-application of the removal must be sent exclusively to the certified electronic mail address (PEC) indicated in the form, together with a copy of the measure itself.
The rules established by the budget law
The 2023 Budget Law provides (for loads with a residual amount as at 1 January 2023 of up to one thousand euros and entrusted for collection from 1 January 2000 to 31 December 2015 by bodies other than state administrations, tax agencies and public social security bodies – i.e. for the Imu and other local taxes) the cancellation only of default interest and penalties, but will leave the tax payable intact. In the case of many street people instead, which are “sanctions” by nature, the trap will only stop interest. However, the mechanism can be stopped by the Municipalities with a resolution. The Budget Law (art. 1 paragraph 229) in fact provides that the Municipalities may in any case exercise the right not to apply the “partial” cancellation (and therefore also avoid the cancellation of the sums due by way of penalties and interest) by adopting , by 31 January 2023, a specific provision to be sent to the collection agent always by the same date. In the case of fines, if the penalty is removed, there is nothing left to pay. In its final version, the maneuver therefore entrusts the mayors with the choice of whether or not to cancel the old fines, partially (interest) or totally.
More space for Municipalities
The amnesty will instead be automatic for amounts due to state administrations, tax agencies and public social security institutions. Initially, automatic cancellation was also envisaged for sums pertaining to municipalities, such as those relating to old fines and unpaid taxes. In discussing the budget law, however, the government decided to give more power to the mayors. However, many municipalities (such as Rome and Milan) have already said that, due to budgetary needs, they are not willing to give discounts, and therefore also to remit the fines, because they cannot afford it: therefore they will not adhere to the remission.