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Request to pay IMU, TARI and other municipal taxes in instalments (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 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.

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

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When to use this document

  • The Comune sent you a bill for several years of unpaid local tax and you cannot pay it all at once.
  • You lost your job and the rubbish and property tax bill is too much for one month.
  • The Comune in Italy is claiming old arrears and you want to pay them off monthly.
  • You are looking for how to ask the Comune for instalments instead of one payment.

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
  • Tax year or period
  • Amount
  • Number of monthly instalments requested
  • Grounds

Common questions

Over how many instalments can arrears of IMU and TARI be paid in Italy?
The Comune’s revenue regulation decides. If the Comune has no rules of its own, Italian Law no. 160 of 27 December 2019 applies, allowing up to 72 monthly instalments depending on the amount; for debts above € 6,000.01 a regulation must still allow at least 36 instalments (Ministry of Economy and Finance, resolution no. 3/DF of 2020). The regulation is on the Comune’s website; many Comuni also have a free request form.
Do you have to prove financial difficulty to get instalments from an Italian Comune?
Yes: the request must give reasons and the Comune’s regulation says which documents to attach, for example the ISEE certificate, the latest tax return or bank statements, and the Comune may ask for more. The difficulty is declared in the document under the criminal penalties for false statements (article 76 of Italian Presidential Decree no. 445/2000). For small amounts many regulations ask for no documents.
Does an instalment request to an Italian Comune need a revenue stamp?
No. Requests to pay local-tax assessments such as IMU, TARI and tourist tax in instalments are exempt from stamp duty under article 5 of table B annexed to Italian Presidential Decree no. 642/1972, as the Agenzia delle Entrate has clarified (ruling no. 465 of 2021). In the province of Bolzano the Comune also accepts the request in German, in the Aosta Valley also in French.

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

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