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Request to the Comune to cancel an IMU, TARI or other local-tax act (Italy)

Italiano
Italy
Tax & Finance
Application
Print & sign
2 pages · 0 sold

Published byDocMuse

This document is in Italian

The PDF you download is in Italian — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.

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.

  • Made for use in Italy
  • Last updated October 14, 2026

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When to use this document

  • The Comune is charging you property tax on a house you have already sold.
  • The rubbish tax bill in Italy is calculated on a larger floor area than the real one.
  • The Comune says you did not pay the local tax but you have the receipt.
  • You want to ask the Comune to cancel a wrong notice before it ends up in court.

What you fill in

The details the document asks for.

  • Applicant
  • Applicant's address
  • Applicant's codice fiscale (Italian tax code)
  • Phone and e-mail or PEC for replies
  • How the letter is sent (printed above the recipient)
  • Comune tax office or collection agent that issued the act
  • Office's address or PEC (as shown on the act)
  • City
  • Date
  • Number or reference of the tax assessment
  • Type of tax
  • Kind of act
  • Date the tax assessment was issued
  • Date the act was served
  • Tax year or period
  • Amount
  • Property or account the act concerns (address, cadastral data)
  • Full or partial cancellation
  • Main error in the act
  • Grounds

Common questions

Which office receives a request about an Italian IMU or TARI notice?
The office that issued the act, named on the notice: the Comune’s tax office or, if the Comune has entrusted collection to an agent (concessionario), that company. Many Comuni have their own autotutela form or a free online desk, to be used if available. The Comune has a PEC address, found on its website or in the IPA index. In the province of Bolzano the Comune also accepts the request in German, in the Aosta Valley also in French.
While the Comune examines the request, can you wait before paying or appealing?
No. A request for autotutela does not suspend the payment deadlines or the 60 days from notification to appeal to the first-instance tax court (Corte di giustizia tributaria di primo grado). If the deadline approaches without an answer, consider appealing or paying the undisputed part. If the Comune rejects the request in cases of obvious error, or does not answer within 90 days, the refusal can be challenged, as for acts of the Agenzia delle Entrate.
Does a request to an Italian Comune need a revenue stamp?
This request is prepared without a space for a revenue stamp. If your Comune’s revenue regulation or its own form asks for the € 16 marca da bollo, buy it at a tobacconist and stick it at the top of the first page; if you file online, the Comune says how to pay it via @e.bollo or F24. To pay the sums the Comune claims in instalments, DocMuse has a separate instalment request, which is exempt from stamp duty.

How you can sign this document

  • Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
  • Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked

DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.

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