The Ministry for the Economy and Finance informs that the "Dedicated Government Tax" was introduced in the Italian tax system by article 1, comma 145 and following commas of Law n. 296 of 27 December 2006. Since 2007, Italian city administrations have had the possibility to impose this tax as a contribution to support specific public works. Based on the ICI, the rate of a dedicated tax could not exceed 0.5‰ and could be levied for a period of no longer than five years.
In 2011, article 6 of legislative decree n. 23 concerning municipal federalism confirmed the normative framework that regulated the tax, leaving to a specific implementing measure the task of defining rules allowing for the law to be applied for a maximum of ten years and of identifying additional public works to be financed with the revenue, if required even entirely.
The fiscal decree currently due to be converted into law amends the rules governing the dedicated tax solely with a view to aligning it with the new IMU tax, which replaced the ICI. As a consequence of these changes, city administrations may opt to impose the tax or, should it already be in place, to continue imposing it by linking it to the IMU. It would appear that to this day only 20 communes are levying the dedicated tax by exercising the faculty granted to them by law n. 296 of 2006.