Note: Please be aware that there is some disagreement about whether the comuni on these annex lists which have population greater than 20,000 qualify for the program.
As you can see at the Finance Ministry's web page, those comuni are: Teramo, Ascoli Piceno, Macerata, Spoleto, Reiti, and Fabriano. If you ask different experts,
you can get different answers. For example, commercialista Nicolò Bolla claims those
comuni qualify for the 7% tax regime. Read all the way down to the Q&A section at the bottom of his page. However, the law firm of
Studio Legale Metta claims
those comuni do no qualify. I sent an email to the Italian Tax Agency (Agenzia Entrate) asking if those comuni qualify. If I receive an answer, I will update
this web page. Meanwhile, I advise you proceed with caution if you plan to reside in those comuni and apply for the 7% tax regime.
Annex 1 Comuni
See Annex 1 list
at the Finance Ministry web site.
Abruzzo
Campotosto (AQ)
Capitignano (AQ)
Montereale (AQ)
Rocca Santa Maria (TE)
Valle Castellana (TE)
Cortino (TE)
Crognaleto (TE)
Montorio al Vomano (TE)
Lazio
Accumoli (RI)
Amatrice (RI)
Antrodoco (RI)
Borbona (RI)
Borgo Velino (RI)
Castel Sant'Angelo (RI)
Cittareale (RI)
Leonessa (RI)
Micigliano (RI)
Posta (RI)
Marche
Amandola (FM)
Acquasanta Terme (AP)
Arquata del Tronto (AP)
Comunanza (AP)
Cossignano (AP)
Force (AP)
Montalto delle Marche (AP)
Montedinove (AP)
Montefortino (FM)
Montegallo (AP)
Montemonaco (AP)
Palmiano (AP)
Roccafluvione (AP)
Rotella (AP)
Venarotta (AP).
Acquacanina (MC)
Bolognola (MC)
Castelsantangelo sul Nera (MC)
Cessapalombo (MC)
Fiastra (MC)
Fiordimonte (MC)
Gualdo (MC)
Penna San Giovanni (MC)
Pievebovigliana (MC)
Pieve Torina (MC)
San Ginesio (MC)
Sant'Angelo in Pontano (MC)
Sarnano (MC)
Ussita (MC)
Visso (MC)
Umbria
Arrone (TR)
Cascia (PG)
Cerreto di Spoleto (PG)
Ferentillo (TR)
Montefranco (TR)
Monteleone di Spoleto (PG)
Norcia (PG)
Poggiodomo (PG)
Polino (TR)
Preci (PG)
Sant'Anatolia di Narco (PG)
Scheggino (PG)
Sellano (PG)
Vallo di Nera (PG)
Annex 2 Comuni
See Annex 2 list
at the Finance Ministry web site.