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Ninety days for the TARI, online declaration only for the IMU and, from 2027, lighter sanctions for those who omit or make a mistake in the declaration. These are the main innovations of the legislative decree of 7 August 2026, n. 147, the reform of regional and local taxes published in the Official Journal on 11 August and entered into force on 12 August. Part of the rules is already operational, another will come into force from 1 January 2027.
Tari, declaration within 90 days of the event
The change with immediate effects concerns the waste tax. For all events occurring from 12 August 2026, the Tari declaration must be submitted to the Municipality within 90 days: it applies to the beginning and cessation of occupation of a property, for changes in the surface area and, in domestic users, for changes in the number of members of the family unit.
Until the reform the deadline was June 30 of the year following the event. Now the times are significantly shorter: those who move, open or close a business, or see the composition of their family change, must therefore keep track of the days starting from the date of the event. The principle according to which the declaration is also valid for subsequent years remains unchanged, until changes occur that affect the amount due.
Imu, the declaration becomes only electronic
For the IMU the deadline does not change: the declaration must be submitted by 30 June of the year following the year in which possession began or a significant change occurred. However, the method changes: the new paragraph 768-bis of law 160/2019 provides for sending exclusively electronically, without the possibility of delivering or sending the paper form to the Municipality.
The new model will be approved with a decree from the Ministry of Economy and Finance: until then the current models will remain valid. For changes that occurred in 2026, the deadline will therefore be 30 June 2027. Even for the IMU, the declaration remains effective for subsequent years, if the data determining the tax do not change.
The decree also intervenes on disputes relating to the cadastral income: during the judgment the IMU continues to be paid on the income registered in the cadastral register, but if the income is reduced the taxpayer will be able to request reimbursement of the amount paid in excess by 31 December of the fifth year following the final sentence.
Lowest fines from 2027
The part on sanctions concerns violations committed from 1 January 2027 and applies to both the IMU and the TARI. For failure to declare the sanction will be equal to 100% of the unpaid tax, instead of the current range between 100 and 200%. For unfaithful declarations it will drop to 40%, compared to the current 50-100%. In both cases the minimum of 50 euros remains.
The new measures are not retroactive: the current percentages continue to apply for violations committed up to 31 December 2026. For Tari, however, the 90-day deadline is already in force: it is better to immediately check the dates of any moves or changes that have occurred since mid-August.