IMU and TARI: Penalties for Omitted or Incorrect Declarations Will Change from 2027

What changes for IMU

For violations committed from January 1, 2027, the new penalties will be:

• Omitted declaration: a penalty equal to 100% of the unpaid tax, with a minimum of €50;
• Incorrect declaration: a penalty equal to 40% of the unpaid tax, with a minimum of €50.

This represents a significant reduction compared with the rules applicable to violations committed up to December 31, 2026.

The same changes also apply to TARI

The new percentages will also apply to TARI, Italy's waste tax.

Therefore, from 2027:

• in the event of failure to submit a declaration, the penalty will be 100% of the unpaid tax, with a minimum of €50;
• in the event of an incorrect declaration, the penalty will be 40% of the unpaid tax, with a minimum of €50.

A practical example

Let us imagine that an omitted or incorrect declaration results in €1,000 of unpaid tax.

From 2027:

In the case of an omitted declaration, the penalty will be €1,000, in addition to any interest due.

In the case of an incorrect declaration, the penalty will be €400, in addition to the recovery of the tax and any interest due.

Naturally, each situation must be assessed according to the specific circumstances of the case and the applicable legislation.

Important: the date of the violation matters

One particularly important aspect concerns when the new rules will take effect.

The new penalties do not automatically apply to all previous situations, but concern violations committed from January 1, 2027. Previous violations will therefore continue to be governed by the rules applicable at the time the violation was committed.

Greater attention to property declaration obligations

For property owners, buyers, sellers and real estate investors, these changes are an opportunity to remember the importance of correctly checking their tax and declaration obligations.

Owning or purchasing a property does not always automatically require the submission of a declaration. However, particular situations – such as cadastral changes, tax benefits, reductions or specific characteristics of a property – may require a formal declaration.

For this reason, it is always advisable to carefully check your position and avoid omissions or incomplete information that could lead to subsequent assessments by the local authority.

The role of real estate advice

In the real estate sector, understanding the tax aspects connected with buying, selling or managing a property is increasingly important.

IMU, TARI, declarations, cadastral values, tax benefits and changes to a property are all factors that can have a real impact on property management.

The new rules scheduled for 2027 reduce certain penalties, but they do not eliminate taxpayers' obligations. Prevention remains the best solution: understanding your obligations in advance can help avoid mistakes, additional costs and disputes.

Domus Sicilia Real Estate

Domus Sicilia Real Estate assists its clients not only in property transactions but also by providing guidance on the technical and documentary aspects involved in every real estate operation.

For information about the documentation and issues to consider before buying or selling a property, our team is available for an initial consultation.

The information contained in this article is general and for informational purposes only and does not replace advice from a qualified professional or tax adviser.