Other Qualifying Comuni

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.

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Lazio

Marche

Umbria

Annex 2 Comuni

See Annex 2 list at the Finance Ministry web site.

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Lazio

Marche

Umbria

Annex 2-bis Comuni

See Annex 2-bis list at the Finance Ministry web site.

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