Italy: Local Taxes 2027: New Penalty Rules for IMU, TARI, Stay Tax
Legislative Decree 147/2026, effective 1 January 2027, aligns local tax penalties with the general tax penalty framework and expands the voluntary disclosure (ravvedimento operoso) mechanism. It introduces predetermined penalty measures for IMU (property tax), TARI (waste tax), and tourist stay tax violations, providing greater certainty for taxpayers and municipalities. Key Takeaways Harmonized Penalty Framework: Penalties
Italy: Local Taxes 2027: New Penalty Rules for IMU, TARI, Stay Tax Read More »
