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CONTENZIOSO TRIBUTARIO: IN CALO I RICORSI NEL 2025, DATI DEL IV TRIMESTRE


Ricorsi in diminuzione nel 2025 (-15% su base annua), con calo in primo grado e lieve crescita degli appelli nel quarto trimestre. Il Dipartimento della Giustizia Tributaria ha pubblicato il Rapporto trimestrale sul contenzioso tributario relativo al periodo ottobre-dicembre 2025, corredato dalle Appendici statistiche.Nel quarto trimestre 2025 si registra una riduzione complessiva dei ricorsi del 3,2% rispetto allo stesso periodo del 2024. In particolare, i nuovi ricorsi in primo grado diminuiscono del 5,8%, mentre si evidenzia un incremento del 5,3% nel grado di appello.L?"analisi dell?"intero anno 2025 conferma un calo significativo del contenzioso, pari a circa il 15% su base annua, anche in conseguenza delle modifiche normative intervenute nel 2024, tra cui l?"abrogazione dell?"istituto del reclamo-mediazione per le controversie fino a 50.000 euro.Sul fronte della capacità definitoria, i provvedimenti emessi nel trimestre restano sostanzialmente stabili (-0,2%), con una lieve flessione in primo grado (-0,8%) e un incremento in appello (+1,9%). In riduzione anche le controversie pendenti al 31 dicembre 2025, che segnano un -10,1% in primo grado e -4,5% in appello.Dal punto di vista territoriale, il Sud Italia continua a concentrare la maggior parte del contenzioso, sia in termini di nuovi ricorsi sia di provvedimenti emessi. Fonte: https://www.dgt.mef.gov.it
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