Campi Flegrei, tax deadlines suspended due to bradyseism

Following the earthquake that hit the Campi Flegrei in March, the Government has extended tax deadlines to allow the population to dedicate themselves to reconstruction activities and the restoration of normality. The deadlines for tax and contribution payments and obligations with a deadline between March 13 and August 31, 2025 are therefore suspended. This was revealed by FiscoOggi, the online magazine of the Revenue Agency.

Who is the extension valid for?

The measure concerns individuals who, as of 13 March 2025 , had their residence, registered office or operational headquarters declared to the competent Chamber of Commerce, Industry, Crafts and Agriculture, within the following buildings:

• damaged and evicted due to uninhabitability following specific provisions, due to the earthquakes of 13 and 15 March 2025 which hit the Campi Flegrei area;
• damaged persons for whom, on the date of entry into force of this decree, a verification of habitability has been requested following the same seismic events and for whom eviction has been ordered due to uninhabitability.

The beneficiaries will be identified by a Civil Protection decree, which will be issued within thirty days of the date of entry into force of the decree, May 8, 2025.

Which obligations are suspended?

The suspension concerns tax payments and obligations due between March 13 and August 31, 2025, with the exception of those relating to customs duties and excise duties. During the same period, social security and welfare contributions and compulsory insurance premiums are also suspended. In addition, payments of payment notices issued by collection agents are suspended. The Italian Banking Association (ABI) has provided for the suspension of mortgage payments for residents, businesses and companies in the affected areas; a similar thing also happened for residents of several municipalities in Tuscany following the floods that affected the region.

FiscoOggi specifies that the payment terms relating to payment notices not yet entrusted to the collection agent, or to injunctions issued by territorial bodies not yet entrusted, will resume from the expiry of the suspension period. The suspended payments must be made, without the application of penalties and interest, in a single solution by 10 December 2025 .

Protocol signed to prevent abuses in public funding

Meanwhile, a new Memorandum of Understanding for the prevention and control of the use of public funding for the bradyseism emergency in the Campi Flegrei has been signed at the Prefecture of Naples. The agreement, signed by the Prefect Michele di Bari, the Extraordinary Commissioner Fulvio Maria Soccodato, representatives of the Municipalities of Naples, Pozzuoli and Bacoli and the Commander of the Guardia di Finanza of Naples, aims to ensure transparent and effective management of the resources destined for the most affected territories.

The initiative was born in response to the growing phenomenon of bradyseism that, with frequent and worrying tremors, has affected the Phlegraean area for months. The protocol represents an important step to guarantee legality, responsibility and transparency in the management of public resources allocated to the emergency.

Among the key points of the agreement are the establishment of a Control Room at the Prefecture of Naples, responsible for constantly monitoring the funded interventions , and the activation of a timely flow of information from the Municipalities to the Guardia di Finanza, to facilitate preventive controls.