-
- Optional regime for foreign pensioners – Substitute tax for personal income tax (IRPEF) with a rate of 7%
- Countries with which administrative cooperation agreements are in force
- The concept of tax residence in Italy
- Population requirement not exceeding 20 thousand inhabitants
- Income affected by the option
- Duration of the option
- Order No. 167878/2019 of the Director of the Revenue Agency
- Circular dated 17 July 2020, no. 21/E
- Response no. 766/2021 from the Revenue Agency
- Response no. 292/2025 from the Revenue Agency
Optional regime for foreign pensioners – Substitute tax for personal income tax (IRPEF) with a rate of 7%
Article 1, paragraph 273, of Law no. 145 of 30 December 2018 (State budget forecast for the financial year 2019 and multi-year budget for the three-year period 2019-2021) added Article 24-ter to Chapter I of Title I of the Consolidated Law on Income Tax (TUIR) , pursuant to Presidential Decree no. 917 of 22 December 1986, according to which natural persons holding pension income paid by foreign entities who transfer their tax residence to Italy, in one of the municipalities with a population of no more than 20 thousand inhabitants belonging to the territory of the
- Regions
- Sicily
- Calabria
- Sardinia
- Campania
- Basilicata
- Abruzzo
- Molise
- Apulia
- or in one of the municipalities listed in Annexes 1 ( 1 ), 2 ( 2 ) and 2-bis ( 3 ) to Legislative Decree 17 October 2016, no. 189 , converted, with amendments, by Law 15 December 2016, no. 229
- or in one of the municipalities affected by the seismic events of 6 April 2009 (with Decree 16-4-2009 n. 3 ( 4 ) the municipalities damaged by the seismic events that hit the province of L’Aquila and other municipalities in the Abruzzo region on 6 April 2009 were identified)
can benefit from an optional tax regime, which provides for the application of a substitute tax for the Personal Income Tax (IRPEF) at a rate of 7% to any category of income produced abroad, for each of the nine tax periods for which the option is valid.
Pursuant to the first part of the second paragraph of Article 24-ter , individuals who are holders of pension income paid by foreign entities who have not been fiscally resident in Italy pursuant to Article 2, paragraph 2 (Taxable Persons ) of the Consolidated Law on Income Tax (TUIR) in the five tax periods preceding the one in which the option becomes effective pursuant to paragraph 5 of Article 24-ter may exercise the option for the optional tax regime, which provides for the application of a substitute tax for the Personal Income Tax (IRPEF) at a rate of 7% . (The option referred to in paragraph 1 is exercised in the income tax return relating to the tax period in which residency is transferred to Italy pursuant to paragraph 1 and is effective starting from that tax period.)
Countries with which administrative cooperation agreements are in force
Pursuant to the second part of the second paragraph of Article 24-ter, individuals who are holders of pension income paid by foreign subjects who transfer their tax residence to Italy from countries with which administrative cooperation agreements are in force may exercise the option for the optional tax regime, which provides for the application of a substitute tax for the Personal Income Tax (IRPEF) at a rate of 7%.
Therefore, as reiterated in Circular no. 21/E of 17 July 2020 , for the purposes of applying the optional tax regime (substitute tax for personal income tax (IRPEF) with a rate of 7%) it is necessary for the natural person to transfer their tax residence to Italy from a foreign country with which an administrative cooperation agreement is in force (i.e. an instrument that allows the exchange of information on tax matters).
Circular no. 21/E of 17 July 2020 highlights that, to this end, the nationality of the person who moves is irrelevant, as access to the regime is permitted to both a foreign citizen and an Italian citizen, provided that the requirement of tax residence abroad in the five tax periods preceding the one in which the option becomes effective is met and provided that the last residence was in a country with which Italy has signed administrative cooperation agreements in the tax field.
It is essentially:
- Countries belonging to the European Union
- Countries with which Italy has signed
- a Convention for the avoidance of double taxation or
- a TIEA -Tax Information Exchange Agreement
- Countries adhering to the OECD – Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.
In this regard, pursuant to the third paragraph of Article 24-ter , natural persons holding pension income paid by foreign subjects who transfer their tax residence to Italy from a foreign country with which Italy has an administrative cooperation agreement and who wish to avail themselves of the optional tax regime (Substitute Tax for Personal Income Tax (IRPEF) with a rate of 7%) indicate the jurisdiction or jurisdictions in which they had their last tax residence before exercising the option. The Italian Revenue Agency transmits this information, through the appropriate administrative cooperation tools, to the tax authorities of the jurisdictions indicated as the place of last tax residence before exercising the option.
The concept of tax residence in Italy
As highlighted in Circular no. 21/E of 17 July 2020 , it is worth remembering that the formal requirement of registration in the registry offices of the resident population is subject to checks by the competent municipal authorities, as regulated pursuant to Decree No. 223 of 30 May 1989 .
It should be highlighted that Art . 1 Residence of natural persons of Legislative Decree no. 209 of 27/12/2023, in force from 29/12/2023, has replaced the second paragraph of art. 2 (Taxable persons) of the Consolidated Law on Income Tax (TUIR) .
(See: Riforma della fiscalità internazionale – Nuove regole per la residenza delle persone fisiche )
In this regard , Circular no. 20 of 4 November 2024 was issued Operating instructions for offices regarding the tax residence of natural persons and companies and entities following the changes made by Legislative Decree no. 209 of 27 December 2023
Point 2.4 of Circular no. 20 of 4 November 2024 is specifically dedicated to the preferential regimes for individuals who transfer their tax residence to Italy. The requirement of not having been resident in Italy in previous tax periods .
Population requirement not exceeding 20 thousand inhabitants
As established in point 1.4 of the Provision of the Director of the Agency of 31 May 2019 (prot. n. 167878/2019) and in Circular no. 21/E of 17 July 2020, to identify the resident population in the Italian municipality to which one moves, for the purposes of the requirement of a population not exceeding 20 thousand inhabitants, the data resulting from the “Annual municipal survey of movement and calculation of the population” published on the Istat (National Institute of Statistics) website is considered, referring to 1 January of the year preceding the first period of validity of the option . This data is relevant for the entire duration of validity of the option, provided that the taxpayer does not transfer residence to another municipality.
Currently on the ISTAT website, in the list of the demo page demography in figures
are available
on the page “https://demo.istat.it/app/?i=P02&l=it” the “Demographic balance and resident population by sex years 2019 – 2023” on which it is possible to obtain the total of the population census on 1 January by inserting
- Year
- Distribution
- Region
- Province
- Common
on the page “https://demo.istat.it/app/?i=D7B&l=it” the “ Monthly demographic balance and resident population by sex, years 2019 – 2024 ”
The option remains effective even if, starting from the second tax period of validity, the taxpayer moves to another “eligible” municipality, for which the population data resulting on 1 January of the year preceding the year of transfer of residence must be considered.
Income affected by the option
Pursuant to the first paragraph of Article 24-ter of the Consolidated Law on Income Tax (TUIR) , natural persons holding pension income paid by foreign entities who transfer their tax residence to Italy, in one of the municipalities with a population not exceeding 20 thousand inhabitants, as identified above, can benefit from an optional tax regime, which provides for the application of a substitute tax for the Personal Income Tax (IRPEF) with a rate of 7% to any category of income produced abroad, identified according to the criteria set out in Article 165, paragraph 2 of the TUIR (which refers to a criterion of reciprocity with respect to Article 23 of the TUIR which identifies income produced in Italy, the so-called “mirror reading”), for each of the nine tax periods of validity of the option .
Point 2 (OBJECTIVE SCOPE OF APPLICATION) of Circular no. 21/E of 17 July 2020 focuses on the identification of income produced abroad that can be subjected to the 7% rate .
As stated above, the option for the flat-rate tax at 7% concerns income produced abroad identified pursuant to Article 165, paragraph 2 of the TUIR , which provides for a “ mirror reading ” according to which income is considered to be produced abroad on the basis of the “ reciprocal criteria ” set out in Article 23 of the TUIR to identify income produced in Italy.
It should be kept in mind, in order to carefully evaluate the convenience of the option, that, according to the practice of the Italian Revenue Agency, the internal definition of “income produced abroad” is applicable only when there is no Convention against double taxation between Italy and the State of the source of the income , given that, in the presence of a Convention, it is the latter that prevails, overriding the “mirror reading” provided for by the legislation .
In this regard, point 2.1. (Income produced abroad and the “mirror” reading of article 23 of the TUIR) of Circular no. 9 of 05/03/2015 – Revenue Agency – Central Regulatory Directorate is clearly expressed:
“Pursuant to paragraph 2 of article 165 of the TUIR , “income is considered to be produced abroad on the basis of reciprocal criteria to those provided for by article 23 to identify income produced in the territory of the Italian State”.
The system therefore accepts the so-called “mirror” reading criterion, according to which income is considered to be produced abroad on the basis of the same connection criteria set out in Article 23 of the TUIR to identify income produced in the territory of the State.
The internal definition of “income produced abroad” is applicable only in cases where there is no Convention against double taxation between Italy and the State of the source of the income.”
A list of the Conventions for the avoidance of double taxation signed by the Italian State can be found on the page “Conventions for the avoidance of double taxation ” of the website of the “Department of Finance”.
In order to assess the convenience (or otherwise) of the 7% flat-rate tax on income produced abroad, it is
therefore essential to identify the criterion for determining the place where the income is considered to be produced.
- or (if signed) according to the criteria established by the Convention for the avoidance of double taxation
- or, in the absence of an agreement, according to the reciprocal criteria to those provided for in Article 23 of the TUIR to identify those produced in the territory of the Italian State.
Duration of the option
Pursuant to the fourth paragraph of Article 24-ter of the Consolidated Law on Income Tax (TUIR) , the option for the optional tax regime, which provides for the application of a substitute tax for the Personal Income Tax (IRPEF) at a rate of 7% to any category of income produced abroad, pursuant to paragraph 1 of Article 24-ter of TUIR, is valid for the first nine tax periods following the one in which it becomes effective pursuant to paragraph 5 of Article 24-ter of TUIR (The option pursuant to paragraph 1 is exercised in the tax return relating to the tax period in which residency is transferred to Italy pursuant to paragraph 1 and is effective starting from that tax period.).
It is possible to revoke the option in one of the tax periods following the one in which the choice was exercised, by giving notice in the income tax return relating to the last year of validity. In any case, the effects produced in the previous tax periods are saved.
The effects of the option do not occur if the non-existence of the legal requirements is ascertained, or cease if the latter cease to exist.
The regime also lapses in the event of omitted or partial payment of the substitute tax, unless the omission is remedied by the due date for payment of the balance relating to the tax period following the one to which the omission refers (in this case, interest and penalties for late payment are still due).
Revocation or expiration of the regime precludes the exercise of a new option.
Order No. 167878/2019 of the Director of the Revenue Agency
With Order No. 167878/2019 of the Director of the Revenue Agency, published on May 31, 2019, the ” application methods for the regime referred to in paragraph 1 of Article 24-ter of the Consolidated Law on Income Tax (TUIR) were established.
Circular dated 17 July 2020, no. 21/E
For a complete examination of the general aspects of the legislation and the subjective and objective prerequisites of this relief regime, specific clarifications were provided in the circular dated 17 July 2020, no. 21/E
Circular dated 17 July 2020, no. 21/E clarified that the option for this regime of Article 24-ter of the Consolidated Law on Income Tax (TUIR) allows the taxpayer to subject to a substitute tax, calculated on a flat-rate basis, at a rate of 7 percent for each tax period during which the option is valid, any category of income earned abroad, identified pursuant to Article 165 (Tax credit for income earned abroad), paragraph 2, of the Consolidated Income Tax Code. This latter provision establishes that “income is considered earned abroad on the basis of criteria reciprocal to those set forth in Article 23 (Application of the tax to non-residents) to identify income earned within the Italian territory.” Therefore, the approach already adopted by the legal system for the purposes of the tax credit for income earned abroad is reiterated, based on the “mirror” interpretation, according to which income is considered earned abroad on the basis of the same connecting criteria set forth in Article 23 of the Consolidated Income Tax Code to identify income earned within the Italian territory, applied with a reversed method. Pursuant to Article 23 (Application of the tax to non-residents) , for the purposes of applying the tax to non-residents, income is considered to be produced in the territory of the State when it is possible to establish a connection with a productive source located in Italy, based on specific parameters that the domestic legislator has defined. Conversely, income is considered to be produced abroad (for the purposes of granting the tax credit for income produced abroad to residents) only in cases that are exactly the same as those provided for by law, regardless of the connection criteria adopted by the source State.
Response no. 766/2021 from the Revenue Agency
In response no. 766 of November 9, 2021, the Revenue Agency clarified that the holder of a foreign pension who moves to one of the municipalities listed in Article 24-ter of the Consolidated Law on Income Tax (TUIR) can apply a 7% substitute tax on income earned outside Italy, including interest on current accounts and bank deposits, dividends, and capital gains from the sale of gold bars held in safe deposit boxes at banks abroad.
Response no. 292/2025 from the Revenue Agency
According to “Response no. 292/2025 from the Revenue Agency” the flat-rate 7% tax applied to foreign pensioners who move to Southern Italy also applies to any liquidation surpluses from companies in which they hold interests.
OPINION OF THE REVENUE AGENCY
Article 24-ter (Option for a substitute tax on the income of individuals with foreign-source pension income who transfer their tax residence to Southern Italy) of the Consolidated Law on Income Tax (TUIR) pursuant to Presidential Decree No. 917 of December 22, 1986, establishes, in paragraph 1, that “natural persons receiving pension income pursuant to Article 49, paragraph 2, letter a), paid by foreign entities, who transfer their residence to Italy pursuant to Article 2, paragraph 2, in one of the municipalities belonging to the regions of Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, and Puglia, or in one of the municipalities listed in Annexes 1, 2, and 2-bis to Legislative Decree No. 189 of October 17, 2016, converted, with amendments, by Law No. 15 of December 15, 2016, shall be subject to the following conditions: 229, or in one of the municipalities affected by the earthquakes of April 6, 2009, with a population of no more than 20,000 inhabitants, may opt to subject income of any category, earned abroad, identified according to the criteria set out in Article 165 (Tax credit for income earned abroad), paragraph 2, of the Consolidated Income Tax Code, to a substitute tax, calculated on a flat-rate basis, at a rate of 7 percent for each tax period during which the option is valid.
Provision No. 167878/2019 of the Director of the Revenue Agency, published on May 31, 2019 (hereinafter, the “Provision”), established the “Application methods for the regime referred to in paragraph 1 of Article 24-ter of the Consolidated Law on Income Tax, pursuant to Presidential Decree No. 917 of December 22, 1986 – TUIR.”
For a complete examination of the general aspects of the legislation and the subjective and objective prerequisites for this tax relief regime, specific clarifications were provided in Circular No. 21/E of July 17, 2020, to which reference should be made for further information. Several responses to requests for information have been published and can be found in the dedicated section on the Revenue Agency website.
Essentially, for the purposes of applying the aforementioned regime, an individual who transfers their tax residence from a foreign country with which an administrative cooperation agreement (i.e., a tool that allows the exchange of tax information) is in force to Italy, in one of the municipalities covered by the legislation in question, may opt to subject income of any category earned abroad (according to the criteria set forth in Article 165, paragraph 2, of the same TUIR) to a substitute tax, at a rate of 7 percent, to be applied for each of the tax periods during which the option is valid (a total of 10 years), according to the criteria set forth in paragraphs 4 and 5 of the same Article 24-ter .
In particular, for the purposes of this case, the aforementioned Circular No. 21/E of July 17, 2020 clarified that “the option for this regime allows the taxpayer to subject to a substitute tax, calculated on a flat-rate basis, at a rate of 7 percent for each of the tax periods for which the option is valid, any category of income earned abroad, identified pursuant to Article 165, paragraph 2, of the Consolidated Income Tax Code. This latter provision establishes that “income is considered earned abroad on the basis of criteria reciprocal to those set forth in Article 23 (Application of the tax to non-residents) to identify income earned within the Italian territory.” Therefore, the approach already adopted by the legal system for the purposes of the tax credit for income earned abroad is reiterated, based on a “mirror” interpretation, according to which income is considered earned abroad on the basis of the same connecting criteria set forth in Article 23 (Application of the tax to non-residents) of the Consolidated Income Tax Code to identify income earned within the Italian territory, applied with a reversed method. Pursuant to the aforementioned Article 23, for the purposes of applying the tax to non-residents, income is considered to be produced in Italy when it is possible to establish a connection with a source of production located in Italy, based on specific parameters defined by the domestic legislator. Conversely, income is considered to be produced abroad (for the purposes of granting the tax credit for income produced abroad to residents) only in cases that are exactly the same as those provided for by law, regardless of the connection criteria adopted by the source country.
Regarding the income subject to the aforementioned preferential regime, the aforementioned Circular No. 21/E of July 17, 2020 , while stating that, pursuant to Article 49, paragraph 2, letter a), of the TUIR, “pensions of any kind and benefits equivalent to them constitute income from employment,” clarified that “by express legal provision, ‘pension’ income is equivalent to ‘employment’ income.” These are individuals receiving pension benefits of any kind and equivalent benefits paid exclusively by foreign entities.
However, non-residents receiving income from a social security institution resident in Italy are excluded from this regime. This definition of pension income also includes all emoluments due after the termination of employment, which generally arise from an employment relationship other than employment (for example, the pension received by a former self-employed worker). The regulatory term “pensions of all kinds” leads to the inclusion within the scope of the aforementioned Article 49, paragraph 2 of the TUIR of all one-off benefits (e.g., capitalization of pensions) paid based on the payment of contributions and whose payment may be independent of the termination of an employment relationship.
Furthermore, with reference to capital income and, in particular, the treatment of dividends received by a new resident based on a mirror reading of Article 23, paragraph 1, letter b), in its response to ruling request no. 766, published on November 9, 2021, specified that “capital income, including profit distributions, paid by non-residents is considered to be generated abroad. Therefore, as clarified in Circular No. 17/E (Tax relief for individuals transferring their tax residence to Italy) of May 23, 2017 (regarding the application of Article 24-bis (Option for a substitute tax on income generated abroad by individuals who transfer their tax residence to Italy) of the TUIR), profit distributions made by a company resident in a foreign country, even if it has a preferential tax regime, are considered to be included among the foreign income for which the substitute tax is exhausted.
These principles may also be applied to dividends received by a new resident who elects to be subject to the regime set out in Article 24-ter (Option for a substitute tax on the income of individuals with foreign-source pension income who transfer their tax residence to Southern Italy) of the Consolidated Law on Income Tax (TUIR). If dividends are not collected through a resident intermediary, the principle set forth in Article 18 (Substitute tax on foreign-source capital income) of the Consolidated Income Tax Act (TUIR) applies, and therefore, the substitute tax is applied to the amount gross of any withholdings applied abroad.
The substitute tax provided for by Article 24-ter (Option for a substitute tax on the income of individuals with foreign-source pension income who transfer their tax residence to Southern Italy) of the Consolidated Income Tax (TUIR) exhausts the tax liability owed in Italy on income earned abroad, which, therefore, will not be subject to any other substitute tax or withholding.
The aforementioned Circular No. 21/E of July 17, 2020 published a summary table of foreign income that, as a result of the valid exercise of the option for the regime set forth in Article 24-ter of the Consolidated Income Tax (TUIR), will no longer be subject to the “entry withholding tax” provided for by current domestic legislation. Please refer to this table for further details.
Considering that, pursuant to Article 47 (Profits from participation) , paragraph 7, of the TUIR, profits are “the sums or the normal value of assets received by shareholders in the event of withdrawal, exclusion, redemption, reduction of excess capital, or liquidation, including bankruptcy, of companies and entities; profits are those in excess of the price paid for the purchase or subscription of the cancelled shares or quotas.” The income thus determined, resulting from the liquidation of a company, is capital income (see also Circular No. 52/E of December 10, 2004, paragraph 2.2.1).
It follows that, in line with the above, from a “mirror” reading of the aforementioned Article 23, paragraph 1, letter b), of the TUIR, the income resulting from the liquidation of a foreign company is capital income generated abroad and, therefore, falls within the scope of the optional regime in question, as capital income.
That being said, in this specific case, it is believed that, in compliance with all the conditions set forth in the relevant legislation (not the subject of evaluation here), the applicant can also benefit from the optional regime set forth in Article 24-ter of the TUIR on such income.
Annexes 1, 2 and 2-bis to Legislative Decree 17 October 2016, no. 189 , converted, with amendments, by Law 15 December 2016, no. 229
List of Municipalities Hit by the Earthquake of August 24, 2016
(Art. 1)
ABRUZZO REGION.
Alto Aterno – Gran Sasso Laga area:
1. Campotosto (AQ);
2. Capitignano (AQ);
3. Montereale (AQ);
4. Rocca Santa Maria (TE);
5. Valle Castellana (TE);
6. Cortino (TE);
7. Crognaleto (TE);
8. Montorio al Vomano (TE).
LAZIO REGION.
Monti Reatini sub-territorial area:
9. Accumoli (RI);
10. Amatrice (RI);
11. Antrodoco (RI);
12. Borbona (RI);
13. Borgo Velino (RI);
14. Castel Sant’Angelo (RI);
15. Cittareale (RI);
16. Leonessa (RI);
17. Micigliano (RI);
18. Posta (RI).
MARCHE REGION.
Sub-territorial area Ascoli Piceno-Fermo:
19. Amandola (FM);
20. Acquasanta Terme (AP);
21. Arquata del Tronto (AP);
22. Comunanza (AP);
23. Cossignano (AP);
24. Force (AP);
25. Montalto delle Marche (AP);
26. Montedinove (AP);
27. Montefortino (FM);
28. Montegallo (AP);
29. Montemonaco (AP);
30. Palmiano (AP);
31. Roccafluvione (AP);
32. Rotella (AP);
33. Venarotta (AP).
Sub-territorial area Nuovo Maceratese:
34. Acquacanina (MC);
35. Bolognola (MC);
36. Castelsantangelo sul Nera (MC); 37.
Cessapalombo (MC);
38. Fiastra (MC);
39. Fiordimonte (MC);
40. Gualdo (MC);
41. Penna San Giovanni (MC);
42. Pievebovigliana (MC);
43. Pieve Torina (MC);
44. San Ginesio (MC);
45. Sant’Angelo in Pontano (MC);
46. Sarnano (MC);
47. Ussita (MC);
48. Visso (MC).
UMBRIA REGION.
Val Nerina Area:
49. Arrone (TR);
50. Cascia (PG);
51. Cerreto di Spoleto (PG);
52. Ferentillo (TR);
53. Montefranco (TR);
54. Monteleone di Spoleto (PG);
55. Norcia (PG);
56. Poggiodomo (PG);
57. Polino (TR);
58. Preci (PG);
59. Sant’Anatolia di Narco (PG);
60. Scheggino (PG);
61. Sellano (PG);
62. Vallo di Nera (PG).
(Article 1)
1. Campli (TE);
2. Castelli (TE);
3. Civitella del Tronto (TE);
4. Torricella Sicura (TE);
5. Tossicia (TE);
6. Teramo.
LAZIO REGION:
7. Cantalice (RI);
8. Cittaducale (RI);
9. Poggio Bustone (RI);
10. Rieti;
11. Rivodutri (RI).
MARCHE REGION:
12. Apiro (MC);
13. Appignano del Tronto (AP);
14. Ascoli Piceno;
15. Belforte del Chienti (MC);
16. Belmonte Piceno (FM);
17. Caldarola (MC);
18. Camerino (MC);
19. Camporotondo di Fiastrone (MC);
20. Castel di Lama (AP);
21. Castelraimondo (MC);
22. Castignano (AP);
23. Castorano (AP);
24. Cerreto D’esi (AN);
25. Cingoli (MC);
26. Colli del Tronto (AP);
27. Colmurano (MC);
28. Corridonia (MC);
29. Esanatoglia (MC);
30. Fabriano (AN);
31. Falerone (FM);
32. Fiuminata (MC);
33. Folignano (AP);
34. Gagliole (MC);
35. Loro Piceno (MC);
36. Macerata;
37. Maltignano (AP);
38. Massa Fermana (FM);
39. Matelica (MC);
40. Mogliano (MC);
41. Monsapietro Morico (FM);
42. Montappone (FM);
43. Monte Rinaldo (FM);
44. Monte San Martino (MC);
45. Monte Vidon Corrado (FM);
46. Montecavallo (MC);
47. Montefalcone Appennino (FM);
48. Montegiorgio (FM);
49. Monteleone (FM);
50. Montelparo (FM);
51. Muccia (MC);
52. Offida (AP);
53. Ortezzano (FM);
54. Petriolo (MC);
55. Pioraco (MC);
56. Poggio San Vicino (MC);
57. Pollenza (MC);
58. Ripe San Ginesio (MC);
59. San Severino Marche (MC);
60. Santa Vittoria in Matenano (FM);
61. Sefro (MC);
62. Serrapetrona (MC);
63. Serravalle del Chienti (MC);
64. Servigliano (FM);
65. Smerillo (FM);
66. Tolentino (MC);
67. Treia (MC);
68. Urbisaglia (MC).
UMBRIA REGION:
69. Spoleto (PG))
( 3 ) Annex 2-bis
List of Municipalities Hit by the Earthquake
of January 18, 2017 (Art. 1)
Abruzzo Region:
1) Barete (AQ);
2) Cagnano Amiterno (AQ);
3) Pizzoli (AQ);
4) Farindola (PE);
5) Castelcastagna (TE);
6) Colledara (TE);
7) Isola del Gran Sasso (TE);
8) Pietracamela (TE);
9) Fano Adriano (TE)
( 4 ) Decree 16-4-2009 n. 3 – Municipalities damaged by the seismic events that hit the province of L’Aquila and other municipalities in the Abruzzo region on 6 April 2009
….. the municipalities affected by the seismic events that
hit the Abruzzo region starting from 6 April 2009, which
suffered an MCS intensity equal to or greater than the sixth degree,
are the following:
Province of L’Aquila: Acciano, Barete, Barisciano, Castel del
Monte, Campotosto, Capestrano, Caporciano, Carapelle Calvisio, Castelvecchio Calvisio, Castelvecchio Subequo, Cocullo, Collarmele, Fagnano Alto, Fossa, Gagliano Aterno, Goriano Sicoli, L’Aquila, Lucoli, Navelli, Ocre, Ofena, Ovindoli, Pizzoli, Poggio
Picenze, Prata d’Ansidonia, Rocca di Cambio, Rocca di Mezzo, San
Demetrio ne Vestini, San Pio delle Camere, Sant’Eusanio Forconese,
Santo Stefano di Sessanio, Scoppito, Tione degli Abruzzi,
Tornimparte, Villa Sant’Angelo and Villa Santa Lucia degli Abruzzi
Province of Teramo: Arsita, Castelli, Montorio al Vomano,
Pitracamela and Tossicia.
Province of Pescara: Brittoli, Bussi sul Tirino, Civitella
Casanova, Cugnoli, Montebello di Bertona, Popoli and Torre de’ Passeri.