Tax self-review, refunds and municipal tax instalments in Italy
Against an Agenzia delle Entrate assessment or tax bill with an obvious error – wrong person, calculation error, payment ignored – you ask for its cancellation in self-review, autotutela (articles 10-quater and 10-quinquies of Law no. 212 of 27 July 2000). The CIVIS online service and the Agency’s fac-simile are free; the autotutela request is for other acts or for sending by PEC. It does not suspend the 60 days to appeal to the tax court (Corte di giustizia tributaria); since 18 January 2024 a refusal can be challenged.
Income tax paid twice or not due is claimed back with the refund request within 48 months of payment (article 38 of Presidential Decree no. 602/1973), with no revenue stamp; after 90 days of silence an appeal is possible. For IMU and TARI the Comune receives the request to cancel a local-tax act and the instalment request, up to 72 monthly instalments under Law no. 160 of 27 December 2019 where the Comune’s regulation does not provide otherwise.
Tax returns, VAT numbers, certificates and instalments on tax bills are handled with the free services and forms of the Agenzia delle Entrate and of Agenzia delle Entrate-Riscossione, which DocMuse does not sell. From 1 January 2027 the rules on tax procedure, stamp duty and collection move into new consolidated acts. The documents are in Italian, up to date at 13 October 2026; they are not official documents and nobody at DocMuse reviews your situation.
The documents
4 forms available to fill out or download.
Request to the Italian Revenue Agency to cancel an act in self-review (autotutela) (Italy)
For anyone who received from the Agenzia delle Entrate an assessment, a notice of irregularity or a tax bill with an obvious error: wrong person, calculation error, payment already made and ignored. Before this letter, the free route: the Agency’s CIVIS online service, for notices and bills, and its own fac-simile on plain paper. The request goes to the Agency office that issued the act or, for a tax bill, the one that entered the sums for collection, by PEC, recorded delivery or by hand, with no revenue stamp; it does not suspend the 60 days to appeal.
Request to the Comune to cancel an IMU, TARI or other local-tax act (Italy)
For anyone who received from the Comune, or the agent collecting for it, an assessment or payment notice for IMU, TARI or another local tax with an obvious error: a property not owned, wrong floor area or cadastral value, payment already made, wrong person. Many Comuni have their own form or a free online desk: if there is one, use it. This Italian request goes to the tax office that issued the act, by PEC or recorded delivery, and does not suspend the 60 days to appeal.
Request to pay IMU, TARI and other municipal taxes in instalments (Italy)
For anyone who received from the Comune an executive assessment or another demand for IMU, TARI or another local tax and cannot pay it all at once. Many Comuni have their own free form: if there is one, use it. Instalments follow the Comune’s regulation or, failing that, Italian Law no. 160 of 27 December 2019: up to 72 monthly instalments depending on the amount, and a regulation must allow at least 36 for debts above € 6,000.01. The request declares a temporary financial difficulty and is exempt from stamp duty.
Request for a refund of income tax paid but not due (Italy)
For anyone who paid an Italian income tax by F24 that was not due, or more than was due – a double payment, a wrong amount – and cannot recover it through the tax return. The request goes to the Agenzia delle Entrate office for the taxpayer’s tax domicile within 48 months of the payment (article 38 of Presidential Decree no. 602/1973). It is exempt from stamp duty. If the Agency stays silent for 90 days, an appeal can be made to the tax court (Corte di giustizia tributaria).
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