Italy has extended the deadline for non-profit organisations to file ICI municipal property tax recovery returns from 31 March 2026 to 30 September 2026, following technical difficulties with commercial software availability. The extension affects entities with annual tax liabilities exceeding EUR 50,000 for 2012-2013.
The Italian Revenue Agency announced on 1 April 2026 that non-profit organisations will now have additional time to submit electronic returns for ICI tax recovery covering 2006-2011.
The original 31 March 2026 deadline has been pushed to 30 September 2026, according to a Prime Ministerial Decree of 26 March 2026, which was published in the Official Gazette on 31 March 2026. The decree modifies earlier regulations from 23 December 2025.
The ICI is Italy’s municipal property tax on real estate. The ICI applies to real property in Italian municipalities and is payable by property owners, including individuals, businesses, and organisations.
The extension addresses technical challenges faced by taxpayers due to the limited availability of commercial software support. The decree, published in the Official Journal, modifies earlier regulations from 23 December 2025.
The filing requirement affects non-commercial entities that either submitted IMU/TASI Enc returns for 2012 or 2013 showing annual tax liability exceeding EUR 50,000, or were assessed by municipalities for amounts surpassing EUR 50,000 annually during those years. These entities are required to file the return for the recovery of ICI for the period from 2006 to 2011.
Entities must pay amounts owed within 30 days after the filing deadline. In this regard, the Revenue Agency’s Resolution No. 12, issued 24 March 2026, established specific tax codes for payments made through F24 forms or F24 “public entities” forms.
