Asking the Italian tax agency to cancel an act (autotutela)
If you believe an act of the Agenzia delle Entrate is wrong, you can ask for it to be cancelled with a self-correction request (istanza di autotutela), addressed to the office that issued the act and sent by a means that certifies it was sent: online services, PEC or delivery at the counter. For defects of manifest illegitimacy (error of person, of calculation, on the tax, on the taxable event, payments not taken into account…) self-correction is compulsory; in other cases it is discretionary. Beware: the request does not suspend or interrupt any time limit, starting with the one for appealing to the tax court.
Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 30 min
This content is part of the path: Receiving a notice from the Revenue Agency· Step 6 of 8· Next step: Correcting an Italian income tax return: the supplementary return (dichiarazione integrativa)
Deadlines
- No time limit is suspended
- The self-correction request does not suspend or interrupt time limits, including the one for appealing to the tax court
- Within 60 days of notification of the refusal
- Appeal against an express refusal (art. 21, Legislative Decree 546/1992)
- After 90 days from filing the request
- An implied refusal can be appealed, for compulsory self-correction only
Documents to prepare
- The act whose cancellation is sought, with its references
- Supporting documents, for example payment receipts
- A PEC address or access to the Agenzia's online services, or delivery at the counter
- The signature of the taxpayer, the legal representative or the appointed attorney
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- The taxpayer, or their representative, served with an act of the Agenzia that they consider illegitimate or unfounded
- Compulsory self-correction: error of person, calculation error, error in identifying the tax, the taxpayer's material error that is easy to recognise, error on the taxable event, failure to take into account payments duly made, missing documents supplied within the time limits
- Discretionary self-correction: other defects, or those of compulsory self-correction when a year has already passed since the unchallenged act became final
- Not possible where a substantive final judgment favours the administration, nor, for discretionary self-correction, where the act has been settled in any way, including on favourable terms (accertamento con adesione, acquiescence, judicial settlement)
Worked example
Giulia Ferri, a translator in Turin, challenges an act that ignores one of her payments
Giulia receives an act claiming €1,240 of tax that she had already paid by F24 on the due date. It is a case of compulsory self-correction: failure to take into account a payment duly made. She writes the request to the office that issued the act, giving her details, the PEC address for replies, the references of the act, the defect and her reasons, attaches the F24 receipt, signs it digitally and sends it by PEC. Meanwhile she keeps an eye on the appeal deadline, because the request does not suspend it. If the office does not reply, after 90 days she can appeal against the silence.
How to fill it in, step by step
- Identify the defect of the act and check whether it falls under compulsory or discretionary self-correction, and that no final judgment or settlement rules it out.
- Note the deadline for appealing to the tax court straight away: the request does not suspend it.
- Prepare the request, for instance with the Agenzia's « Richiesta di esercizio dell'autotutela » form, giving the identification details of the taxpayer or representative, contact details for communications, the references of the act, a detailed description of the case, the defects and the factual and legal reasons.
- Attach every document useful for the review, for example payment receipts.
- Have it signed by you, your legal representative or the appointed attorney.
- Address it to the office that issued the act and send it by a means that certifies it was sent: online services, PEC or hand delivery at the counter.
- Keep proof of sending: after an express refusal the appeal must be lodged within 60 days of notification.
Good to know
- The Agenzia must correct itself, even without a request, even with proceedings pending or final acts, when the defects of compulsory self-correction apply.
- Compulsory self-correction can no longer be exercised once a year has passed since the act became final for lack of appeal; only discretionary self-correction then remains.
- An express or implied refusal on compulsory self-correction, and only an express refusal on discretionary self-correction, can be appealed (art. 19, Legislative Decree 546/1992).
- The rules are in articles 10-quater and 10-quinquies of the Taxpayers' Rights Statute (Law 212/2000) and in circular 21/2024.
- For a pre-assessment notice (avviso bonario) that is actually due, the rateizzazione-avvisi-bonari calculator helps assess an instalment plan.
Common mistakes
- Relying on the self-correction request and letting the appeal deadline pass, since it is not suspended.
- Sending the request to an office other than the one that issued the act.
- Sending it by a means that does not certify sending, such as ordinary e-mail.
- Leaving out the references of the act, the defects or the supporting documents.
- Expecting to appeal against silence on a discretionary self-correction request: only an express refusal can be appealed.
Frequently asked questions
Where is the self-correction request sent?
As a rule to the office that issued the act, which is competent to correct it, through online services, PEC or hand delivery at the counter.
Does the request suspend the appeal deadline?
No. A self-correction request does not suspend or interrupt any time limit, including the one for appealing to the tax court.
What can I do if the office refuses?
An express refusal is appealed within 60 days of notification; an implied refusal, for compulsory self-correction only, can be appealed once 90 days have passed since the request was filed.
What is the difference between compulsory and discretionary self-correction?
Compulsory self-correction covers the defects of manifest illegitimacy listed by law (errors of person, of calculation, on the tax, on the taxable event, ignored payments…); discretionary self-correction covers other cases of illegitimacy or unfoundedness, or compulsory cases after a year from the act becoming final.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
Official sources
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.