<?xml version='1.0' encoding='UTF-8'?><?xml-stylesheet type='text/xsl' href='https://www.geropa.it/wp-content/plugins/google-sitemap-generator/sitemap.xsl'?><!-- sitemap-generator-url='http://www.arnebrachhold.de' sitemap-generator-version='4.1.24' -->
<!-- generated-on='7 October 2026 00:37' -->
<urlset xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd' xmlns='http://www.sitemaps.org/schemas/sitemap/0.9'>	<url>
		<loc>https://www.geropa.it/blog/2014/05/28/il-governo-riparte-da-tasi-e-delega/</loc>
		<lastmod>2023-05-30T18:46:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/05/28/tari-scadenze-variabili/</loc>
		<lastmod>2020-02-15T09:37:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/05/28/tari-e-utilizzo-superfici-catastali/</loc>
		<lastmod>2024-08-19T19:54:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/05/28/orrezione-dati-catastali-online-contac/</loc>
		<lastmod>2020-07-24T07:03:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/05/29/tasi-governo-ancora-al-lavoro-per-i/</loc>
		<lastmod>2023-05-30T18:46:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/05/29/nota-di-lettura-di-anci-emilia-romagna/</loc>
		<lastmod>2020-02-15T09:31:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/05/29/il-coniuge-non-assegnatario-paga-la-tasi/</loc>
		<lastmod>2020-02-15T09:30:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/05/30/tasi-pronto-il-bollettino-postale/</loc>
		<lastmod>2020-02-15T09:30:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/01/un-bollettino-unico-per-la-tasi/</loc>
		<lastmod>2023-03-27T07:50:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/01/niente-sanzioni-per-chi-versa-i-tributi/</loc>
		<lastmod>2023-04-24T12:12:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/01/allarme-dei-caf-poste-non-accetta-gli/</loc>
		<lastmod>2021-02-14T11:36:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/01/il-canone-per-luso-del-suolo-pubblico/</loc>
		<lastmod>2020-02-15T09:48:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/02/fatturazione-elettronica-chi-come-cosa/</loc>
		<lastmod>2023-03-27T07:51:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/03/tasi-verso-un-decreto-per-la-proroga-di/</loc>
		<lastmod>2023-05-30T18:46:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/04/portale-del-federalismo-fiscale-ecco/</loc>
		<lastmod>2020-07-24T07:03:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/04/tasi-e-tari-i-codici-tributo-per-lf24/</loc>
		<lastmod>2020-07-24T07:03:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/05/iuc-faq-del-3-giugno-2014/</loc>
		<lastmod>2020-02-15T09:34:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/05/tasi-nessun-obbligo-di-invio-bollettino/</loc>
		<lastmod>2023-05-30T18:46:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/07/proroga-tasi-il-dado-e-tratto/</loc>
		<lastmod>2020-02-15T09:30:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/07/tari-2014-rate-e-scadenze-ecco-i/</loc>
		<lastmod>2019-07-09T21:32:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/07/determinazione-delle-tariffe-tari-novita/</loc>
		<lastmod>2020-02-15T09:37:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/11/tasi-base-imponibile-ridotta-del-50/</loc>
		<lastmod>2020-02-15T09:30:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/11/tasi-terreni-agricoli-esclusi-dalla/</loc>
		<lastmod>2020-02-15T09:30:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/11/da-questanno-per-unico-770-e-modello/</loc>
		<lastmod>2023-05-30T18:46:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/11/detrazioni-tasi-isee-e-rendita-ma-solo/</loc>
		<lastmod>2020-02-15T09:30:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/12/scusabili-gli-errori-sulla-tasi/</loc>
		<lastmod>2020-02-15T09:30:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/15/delibere-tasi-entro-il-31-luglio/</loc>
		<lastmod>2020-02-15T09:30:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/18/imu-e-tasi-ecco-chi-e-esente-da/</loc>
		<lastmod>2020-02-15T09:34:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/18/residenza-estera-fittizia-le/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/18/abitazione-concessa-uso-gratuito-ne/</loc>
		<lastmod>2020-02-15T09:34:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/24/l-comunale-unica-iuc-imu-tasi-e-tari/</loc>
		<lastmod>2020-02-15T09:34:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/28/tasi-le-nuove-scadenze-16-ottobre-prima/</loc>
		<lastmod>2020-02-15T09:30:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/28/tasi-imu-inapplicabilita-delle-sanzioni/</loc>
		<lastmod>2020-02-15T09:34:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/28/anci-er-nota-di-lettura-tasi-e-d/</loc>
		<lastmod>2023-03-27T07:50:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/06/28/disposizioni-urgenti-in-materia-di/</loc>
		<lastmod>2020-02-15T09:30:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/07/04/imu-sul-non-profit-con-tre-criteri/</loc>
		<lastmod>2020-02-15T09:34:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/07/04/pagamento-tari-e-tasi-irregolare-la/</loc>
		<lastmod>2020-02-15T09:55:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/07/04/fsc-2014-come-non-lavete-mai-visto/</loc>
		<lastmod>2024-08-26T07:21:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/07/30/tributi-tasi-e-delibera-aliquote/</loc>
		<lastmod>2020-02-15T09:30:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/09/04/comuni-ancora-una-settimana-per/</loc>
		<lastmod>2020-07-24T07:03:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/09/04/notifica-diretta-o-tramite-messo-alla/</loc>
		<lastmod>2020-07-24T07:03:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/09/04/contributo-unificato-uno-per-ognuno/</loc>
		<lastmod>2020-07-24T07:03:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/09/22/le-case-vuote-pagano-la-tari/</loc>
		<lastmod>2020-07-24T07:03:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/09/22/nota-di-lettura-ifel-sulla-disciplina/</loc>
		<lastmod>2020-07-24T07:03:25+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/09/26/proroga-al-30-novembre-2014-del-termine/</loc>
		<lastmod>2020-02-15T09:34:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/tasi-immobili-assimilati-allabitazione/</loc>
		<lastmod>2020-07-24T07:03:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/nel-silenzio-del-legislatore-la/</loc>
		<lastmod>2020-02-15T09:30:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/tasi-il-versamento-nei-casi-particolari/</loc>
		<lastmod>2020-02-15T09:30:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/tasi-sui-fabbricati-rurali/</loc>
		<lastmod>2020-02-15T09:30:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/tasi-possessore-diverso-da-occupante/</loc>
		<lastmod>2020-02-15T09:30:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/tasi-solidarieta-passiva-chi-paga-per/</loc>
		<lastmod>2023-03-27T07:51:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/acconto-tasi-profili-operativi-per-le/</loc>
		<lastmod>2020-02-15T09:34:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/17/imu-e-tasi-ravvedimento-sof/</loc>
		<lastmod>2020-02-15T09:55:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/18/tasi-locazione-inferiore-sei-mesi/</loc>
		<lastmod>2020-02-15T09:30:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/18/terreni-montani-e-collinari-anchessi_60/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/19/comuniverso-il-motore-di-ricerca-dei/</loc>
		<lastmod>2021-08-26T06:26:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/19/rimborso-imu-quota-stato-ecco-la-pec_19/</loc>
		<lastmod>2020-07-24T07:03:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/21/lufficio-in-affitto-piu-soggetti-paga/</loc>
		<lastmod>2020-02-15T09:30:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/21/tasi-al-bivio-fra-piu-occupanti/</loc>
		<lastmod>2020-02-15T09:37:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/21/gli-eredi-pagano-da-proprietari/</loc>
		<lastmod>2020-02-15T09:30:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/21/affitto-breve-senza-obblighi/</loc>
		<lastmod>2020-02-15T09:34:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/21/omessa-denuncia-per-gli-anni-successivi/</loc>
		<lastmod>2020-07-24T07:03:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/29/comodato-uso-gratuito-fisco-piu-leggero/</loc>
		<lastmod>2024-08-19T19:54:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/10/31/i-comuni-mettono-le-ali-sapranno-sempre/</loc>
		<lastmod>2019-07-09T21:33:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/08/fisco-dal-2015-ravvedimento-operoso/</loc>
		<lastmod>2023-03-27T07:51:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/08/piu-facile-pignorare-i-veicoli/</loc>
		<lastmod>2020-02-15T09:45:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/08/sullipoteca-la-cassazione-valorizza-lo/</loc>
		<lastmod>2020-07-24T07:03:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/08/imu-da-rivedere-i-saldi-gia-pagati/</loc>
		<lastmod>2020-02-15T09:33:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/08/la-local-tax-ne-fa-fuori-cinque/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/08/ancora-dubbi-sui-terreni-che-non/</loc>
		<lastmod>2020-02-15T09:33:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/08/semplificazioni-fiscali-nuovi-termini/</loc>
		<lastmod>2019-07-09T21:33:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/10/il-comune-accerta-lo-stato-incassa_10/</loc>
		<lastmod>2020-02-15T09:34:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/il-no-allautotutela-e-impugnabile/</loc>
		<lastmod>2020-02-15T09:56:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/la-perdita-dellagevolazione-non-ammette/</loc>
		<lastmod>2024-08-19T19:54:27+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/compensazioni-sempre/</loc>
		<lastmod>2020-02-15T09:40:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/riforma-del-catasto-tra-incognite-e/</loc>
		<lastmod>2019-07-09T21:33:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/casa-rischio-nuovo-salasso-con-la-loca/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/imu-e-terreni-arriva-la-stangata/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/lifelanche-sullimu-del-2012/</loc>
		<lastmod>2020-02-15T09:35:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/19/terreni-esenzioni-imu-solo-sopra-i-600/</loc>
		<lastmod>2020-02-15T09:33:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/24/i-consorzi-pagano-limu/</loc>
		<lastmod>2023-03-27T07:50:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/24/tasi-questioni-ancora-irrisolte/</loc>
		<lastmod>2020-02-15T09:30:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/24/niente-tari-sui-magazzini-delle-imprese/</loc>
		<lastmod>2020-02-15T09:37:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/24/dichiarazione-imutasi-enc-invio-modello/</loc>
		<lastmod>2024-08-19T19:54:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/25/atto-notificato-ma-in-che-giorno/</loc>
		<lastmod>2020-02-15T09:43:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/26/case-in-fringe-benefit-la-societa-puo/</loc>
		<lastmod>2020-02-15T09:30:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/26/ai-comuni-30-anni-per-coprire-i-buchi/</loc>
		<lastmod>2020-02-15T09:40:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/26/riclassamenti-con-termine-di-paragone/</loc>
		<lastmod>2019-07-09T21:33:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2014/11/26/lipoteca-sospende-la-sentenza/</loc>
		<lastmod>2020-02-15T09:47:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/01/27/tasi-precompilata-solo-su-richiesta/</loc>
		<lastmod>2020-02-15T09:30:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/01/27/imu-terreni-si-paga-il-10-febbraio/</loc>
		<lastmod>2023-03-27T07:50:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/01/27/imu-terreni-agricoli-elenco-ufficiale/</loc>
		<lastmod>2020-07-24T07:03:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/01/27/aliquota-imu-terreni-agricoli-di-base/</loc>
		<lastmod>2020-07-24T07:03:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/01/27/tari-il-consiglio-comunale-puo-scrivere/</loc>
		<lastmod>2020-02-15T09:37:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/01/27/dichiarazioni-tasi/</loc>
		<lastmod>2020-02-15T09:30:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/01/27/dopo-limu-e-la-tasi-diamo-il-benvenuto/</loc>
		<lastmod>2020-02-15T09:48:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/02/05/imu-terreni-agricoli-prime-indicazioni/</loc>
		<lastmod>2020-02-15T09:33:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/02/10/imu-agricola-dopo-due-rinvii-entro-oggi/</loc>
		<lastmod>2020-02-15T09:33:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/02/24/tributi-locali-ici-accertamenti/</loc>
		<lastmod>2019-07-09T21:33:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/02/24/imu-agricola-versamenti-al-31-marzo/</loc>
		<lastmod>2020-02-15T09:33:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/no-alle-esenzioni-tosap-per-i/</loc>
		<lastmod>2020-02-15T09:48:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/armonizzazione-fondo-crediti/</loc>
		<lastmod>2020-02-15T09:40:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/armonizzazione-il-fondo-crediti-gonfia/</loc>
		<lastmod>2020-07-24T07:03:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/aumento-delle-tariffe-comunali-di/</loc>
		<lastmod>2020-02-15T09:37:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/cosi-il-nuovo-catasto-ridisegna-la/</loc>
		<lastmod>2020-02-15T09:34:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/imu-sospesa-per-gli-immobili-sequestrati/</loc>
		<lastmod>2020-02-15T09:33:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/riscossione-sulle-vecchie-quote-lunica/</loc>
		<lastmod>2020-02-15T09:45:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2015/04/11/tari-dei-magazzini-estesa-al-comune-la/</loc>
		<lastmod>2020-02-15T09:37:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/13/la-mediazione-si-allarga-alle-liti/</loc>
		<lastmod>2020-02-15T09:56:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/15/sconto-imu-e-tasi-2016-solo-se-i/</loc>
		<lastmod>2020-02-15T09:33:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/15/legge-di-stabilita-2016-i-commi-di/</loc>
		<lastmod>2020-02-15T09:49:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/18/il-rompicapo-dei-rimborsi-ai-comuni-sui/</loc>
		<lastmod>2020-02-15T09:34:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/18/legge-di-stabilita-2016-nuova/</loc>
		<lastmod>2020-02-15T09:33:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/19/legge-di-stabilita-il-restyling-della/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/20/imposta-sugli-immobili-la-pertinenza/</loc>
		<lastmod>2020-02-15T09:34:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/20/la-tassa-rifiuti-superficie/</loc>
		<lastmod>2020-02-15T09:37:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/20/blocco-tasse-legge-di-stabilita-2016/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/21/reclamo-mediazione-diniego-senza/</loc>
		<lastmod>2020-02-15T09:53:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/21/immobili-merce-riduzione-tasi/</loc>
		<lastmod>2020-02-15T09:30:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/21/sanzioni-amministrative-tributarie-e/</loc>
		<lastmod>2020-02-15T09:55:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/22/riforma-del-processo-tributario-entrano/</loc>
		<lastmod>2020-02-15T09:58:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/24/il-nuovo-ravvedimento-nelle-sanzioni/</loc>
		<lastmod>2020-02-15T09:55:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/25/contenzioso-tributario-le-spese-di/</loc>
		<lastmod>2020-02-15T09:58:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/25/blocco-dei-tributi-anche-con-la/</loc>
		<lastmod>2020-02-15T09:40:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/01/29/l-delle-entrate-entra-in-casa-dai-tetti/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/01/comodati-i-chiarimenti-tanto-attesi/</loc>
		<lastmod>2020-02-15T09:34:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/02/tasi-e-imu-esenzione-per-gli-imbullonati/</loc>
		<lastmod>2020-02-15T09:33:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/03/notifica-non-valida-non-e-il-comune/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/05/comodati-d-uso-bonus-imu-tasi-termine/</loc>
		<lastmod>2020-02-15T09:55:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/08/proroga-equitalia-la-storia-infinita/</loc>
		<lastmod>2020-02-15T09:45:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/10/ravvedimento-e-comodato-ancora-novita/</loc>
		<lastmod>2020-02-15T09:55:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/11/equitalia-quote-inesigibili/</loc>
		<lastmod>2020-02-15T09:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/11/canoni-patrimoniali-non-ricognitori-una/</loc>
		<lastmod>2020-02-15T09:48:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/12/doppio-bonus-per-il-comodato/</loc>
		<lastmod>2020-02-15T09:34:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/15/denuncia-necessaria-per-le-aree-che-non/</loc>
		<lastmod>2020-02-15T09:37:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/15/accertamento-raddoppiano-i-termini-di/</loc>
		<lastmod>2020-02-15T09:53:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/16/no-alla-tasi-per-le-abitazioni/</loc>
		<lastmod>2020-02-15T09:34:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/18/tari-2016-obbligo-di-riduzione-per/</loc>
		<lastmod>2020-02-15T09:37:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/19/coniugi-e-residenze-anagrafiche-diverse/</loc>
		<lastmod>2020-02-15T09:33:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/23/corretta-la-modifica-dei-valori/</loc>
		<lastmod>2019-07-09T21:34:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/23/ici-il-coniuge-proprietario/</loc>
		<lastmod>2019-07-09T21:34:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/24/tributi-locali-negli-accordi-di/</loc>
		<lastmod>2019-07-09T21:34:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/29/rifiuti-e-nuova-tariffazione-attenzione/</loc>
		<lastmod>2020-02-15T09:37:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/29/obbligo-di-motivazione-per-la-rettifica/</loc>
		<lastmod>2020-02-15T09:53:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/02/29/sconto-imu-e-tasi-per-i-canoni/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/01/nuovi-coefficienti-per-i-fabbricati-d/</loc>
		<lastmod>2020-02-15T09:34:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/04/operativita-della-gestione-per-la/</loc>
		<lastmod>2020-02-15T09:37:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/07/equiltalia-e-la-riscossione-coattiva/</loc>
		<lastmod>2020-02-15T09:47:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/07/lautorita-per-lenergia-cerca-di-sanare/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/08/tassa-di-soggiorno-il-gestore-della/</loc>
		<lastmod>2020-02-15T09:37:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/24/nessun-ritocco-alle-agevolazioni-per-i/</loc>
		<lastmod>2020-02-15T09:31:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/24/b-tari-meglio-la-sottocategoria/</loc>
		<lastmod>2020-02-15T09:37:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/24/illegittimo-lespediente-sui-rimborsi_24/</loc>
		<lastmod>2020-02-15T09:34:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/24/piattaforme-petrolifere-il-si_24/</loc>
		<lastmod>2021-02-14T11:36:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/25/l-autotutela-questa-sconosciuta/</loc>
		<lastmod>2020-02-15T09:56:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/03/29/il-no-allaccatastamento-dei-tralicci-e/</loc>
		<lastmod>2020-02-15T09:34:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/04/obbligo-di-iscrizione-allalbo-per-i/</loc>
		<lastmod>2019-07-24T21:24:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/06/graffatura-superata-per-i-terreni-posti/</loc>
		<lastmod>2019-07-09T21:34:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/07/sostituibilita-della-firma-autografa/</loc>
		<lastmod>2019-07-09T21:34:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/11/e-esente-da-ici-anche-la-pertinenza-con/</loc>
		<lastmod>2019-07-09T21:34:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/13/contratti-di-comodato-verbali-e-bonus/</loc>
		<lastmod>2020-02-15T09:33:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/14/al-via-larchivio-dei-numeri-civici/</loc>
		<lastmod>2019-07-09T21:34:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/18/il-regolamento-per-listituto/</loc>
		<lastmod>2019-07-09T21:34:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/18/rimborsi-imu-da-garantire-ai/</loc>
		<lastmod>2020-02-15T09:33:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/19/microzone-e-rendite-catastali/</loc>
		<lastmod>2019-07-09T21:34:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/20/al-via-il-nuovo-codice-degli-appalti_20/</loc>
		<lastmod>2019-07-09T21:34:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/21/la-riforma-del-catasto-e-linvarianza-di/</loc>
		<lastmod>2019-07-09T21:34:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/26/laliquota-su-misura-per-gli-immobili/</loc>
		<lastmod>2020-02-15T09:34:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/27/offerta-inammissibile-se-contenente/</loc>
		<lastmod>2019-07-09T21:34:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/04/28/le-scadenze-piu-importanti-per-la/</loc>
		<lastmod>2019-07-09T21:34:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/03/doppia-finestra-per-linvio-dei_3/</loc>
		<lastmod>2019-07-09T21:34:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/04/lunga-ancora-la-strada-verso-i-rimborsi/</loc>
		<lastmod>2020-02-15T09:33:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/06/il-no-definitivo-alla-proroga/</loc>
		<lastmod>2019-07-09T21:35:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/09/esenzione-imu-accorpati-anche-i-terreni/</loc>
		<lastmod>2020-02-15T09:33:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/10/piano-esecutivo-di-gestione-non-ce/</loc>
		<lastmod>2020-02-15T09:40:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/11/ancora-difficolta-sui-rimborsi-imu/</loc>
		<lastmod>2021-02-14T11:36:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/12/tar-niente-iscrizione-allalbo-per-i/</loc>
		<lastmod>2019-07-24T21:24:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/13/canone-non-ricognitorio-il-consiglio-di/</loc>
		<lastmod>2020-02-15T09:49:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/17/imu-e-comodato-rompicapo-e-rischio/</loc>
		<lastmod>2020-02-15T09:33:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/20/tari-e-rifiuti-speciali-la-cassazione/</loc>
		<lastmod>2020-02-15T09:37:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/23/acconto-imu-tasi-e-tutte-le-modifiche/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/25/riforma-del-processo-tributario-decreto/</loc>
		<lastmod>2020-02-15T09:58:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/26/esenzione-imu-terreni-agricoli/</loc>
		<lastmod>2020-02-15T09:33:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/05/31/imbullonati-rendita-catastale-e-acconto/</loc>
		<lastmod>2020-02-15T09:33:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/01/maggiorazione-tares-attivata-la/</loc>
		<lastmod>2021-02-14T11:36:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/01/debiti-fuori-bilancio-impegno-di-spesa/</loc>
		<lastmod>2020-02-15T09:53:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/03/efficacia-retroattiva-della-rendita-dei/</loc>
		<lastmod>2026-05-05T21:06:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/06/ancora-chiarimenti-sullacconto-imutasi/</loc>
		<lastmod>2020-02-15T09:33:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/08/acconto-imu-tasi-per-gli-immobili/</loc>
		<lastmod>2020-02-15T09:33:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/10/immobili-rurali-e-accertamento-ici/</loc>
		<lastmod>2020-02-15T09:30:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/10/duplice-conseguenza-per-lacconto-imu-su/</loc>
		<lastmod>2020-02-15T09:33:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/13/laggio-esattoriale-torna-far-discutere/</loc>
		<lastmod>2020-02-15T09:47:21+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/15/lo-spauracchio-della-copertura-dellimu/</loc>
		<lastmod>2020-02-15T09:33:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/16/imu-e-tasi-coniugi-non-residenti-nello/</loc>
		<lastmod>2020-02-15T09:33:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/20/proroga-necessaria-per-i-rimborsi/</loc>
		<lastmod>2020-02-15T09:35:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/21/addio-alla-privacy-nei-rapporti-con-la/</loc>
		<lastmod>2019-07-09T21:35:25+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/22/il-si-definitivo-alla-proroga-dei/</loc>
		<lastmod>2021-02-14T11:36:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/23/ulteriori-stop-per-il-canone/</loc>
		<lastmod>2019-07-09T21:35:28+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/24/iciimu-tasi-e-le-aree-edificabili-anche/</loc>
		<lastmod>2020-02-15T09:33:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/06/27/ici-e-rendita-catastale-valgono-anche_27/</loc>
		<lastmod>2019-07-09T21:35:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/05/obbligo-di-motivazione-e-aree/</loc>
		<lastmod>2019-07-09T21:35:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/06/ulteriore-proroga-concessa-ad-equitalia/</loc>
		<lastmod>2020-02-15T09:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/11/denuncia-imu-e-ravvedimento-operoso/</loc>
		<lastmod>2020-02-15T09:55:54+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/13/coltivatori-diretti-e-comproprietari/</loc>
		<lastmod>2020-02-15T09:34:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/14/l-esenzione-imu-e-i-comodati-per-enti/</loc>
		<lastmod>2020-02-15T09:33:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/18/la-suprema-corte-conferma-limu-su/</loc>
		<lastmod>2020-02-15T09:33:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/20/imbullonati-e-detassazione-imu-e-tasi/</loc>
		<lastmod>2020-02-15T09:33:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/21/enti-religiosi-e-esenzione-ici-secco-no/</loc>
		<lastmod>2020-02-15T09:53:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/25/nessun-obbligo-per-il-comune-nella/</loc>
		<lastmod>2020-02-15T09:37:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/26/trascurare-la-mediazione-costa-caro/</loc>
		<lastmod>2019-07-09T21:35:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/27/al-via-le-semplificazioni-per-i/</loc>
		<lastmod>2020-02-15T09:35:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/07/28/imu-agricola-e-la-circolare-del-mef/</loc>
		<lastmod>2020-02-15T09:33:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/01/la-notifica-dellevasione-consente/</loc>
		<lastmod>2020-07-24T07:03:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/02/condono-tombale-per-gli-immobili-della/</loc>
		<lastmod>2020-02-15T09:40:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/03/lannosa-questione-sullici-e-gli/</loc>
		<lastmod>2019-07-09T21:35:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/05/tributi-locale-e-prescrizione/</loc>
		<lastmod>2020-02-15T09:53:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/08/riscossione-tributi-locali-il-governo/</loc>
		<lastmod>2020-02-15T09:53:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/10/ruralita-del-fabbricato-e-classamento/</loc>
		<lastmod>2020-02-15T09:34:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/12/il-tar-respinge-lobbligo-di-motivazione/</loc>
		<lastmod>2020-02-15T09:37:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/25/riscossione-enti-locali-fare-presto/</loc>
		<lastmod>2021-02-14T11:36:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/08/26/cambio-software-il-problema-dei-dati/</loc>
		<lastmod>2019-07-09T21:35:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/09/06/gli-atti-tributari-meglio-mezzo-pec/</loc>
		<lastmod>2020-02-15T09:43:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/09/20/al-via-la-rivoluzione-culturale-nelle/</loc>
		<lastmod>2019-07-09T21:36:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/09/23/dichiarazione-di-agibilita-non-sempre/</loc>
		<lastmod>2020-02-15T09:34:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/09/29/la-suprema-corte-tenta-di-ribaltare-i/</loc>
		<lastmod>2020-02-15T09:47:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/03/la-rivoluzione-informatica-colpisce-la/</loc>
		<lastmod>2020-02-15T09:44:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/03/la-prescrizione-2016-e-la-notificazione/</loc>
		<lastmod>2020-02-15T09:58:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/07/la-retta-scolastica-trasforma-lente/</loc>
		<lastmod>2020-02-15T09:34:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/14/gli-immobili-storici-lici-e-il-regime/</loc>
		<lastmod>2020-02-15T09:34:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/17/il-consiglio-di-stato-boccia-i/</loc>
		<lastmod>2020-02-15T09:58:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/21/comodato-imutasi-e-nuda-proprieta/</loc>
		<lastmod>2020-02-15T09:33:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/25/dichiarazione-ici-e-aree-edificabili/</loc>
		<lastmod>2019-07-09T21:36:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/10/26/abbuono-ex-lege-per-i-tributi-comunali/</loc>
		<lastmod>2020-02-15T09:47:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/11/02/leasing-e-passivita-imu-il-caos/</loc>
		<lastmod>2020-02-15T09:53:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/11/09/valore-venale-e-aree-edificabili/</loc>
		<lastmod>2019-07-09T21:36:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/11/14/il-mef-apre-finalmente-ai-rimborsi-dei/</loc>
		<lastmod>2020-02-15T09:34:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/11/16/notifiche-mezzo-posta-elettronica/</loc>
		<lastmod>2020-02-15T09:44:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/11/23/prescrizione-e-tributi-locali-vuoto/</loc>
		<lastmod>2020-02-15T09:44:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/11/28/nuova-proroga-per-comunicazioni-delle/</loc>
		<lastmod>2020-02-15T09:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/12/01/aree-edificabili-e-terreni-agricoli/</loc>
		<lastmod>2020-02-15T09:33:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/12/07/ulteriori-risoluzioni-per-i-rimborsi/</loc>
		<lastmod>2020-02-15T09:35:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/12/14/la-babilonia-della-nuova-disciplina-per/</loc>
		<lastmod>2020-02-15T09:55:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/12/19/lultima-discesa-per-la-misura-de/</loc>
		<lastmod>2019-07-09T21:36:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/12/21/dl-1932016-la-definizione-agevolata-e/</loc>
		<lastmod>2020-02-15T09:58:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2016/12/23/il-piano-finanziario-tari-e/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/01/02/decreto-legge-1932016-ancora-novita/</loc>
		<lastmod>2020-02-15T09:34:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/01/03/legge-finanziaria-2017-focus-sui/</loc>
		<lastmod>2020-02-15T09:40:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/01/04/anno-nuovo-e-nuovi-strumenti-semplici-e/</loc>
		<lastmod>2020-02-15T09:34:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/01/09/la-notifica-diretta-mezzo-pec-modalita/</loc>
		<lastmod>2021-02-14T11:36:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/01/20/il-ravvedimento-operoso-2017/</loc>
		<lastmod>2020-02-15T09:55:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/01/25/il-ritorno-alla-ribalta-dellingiunzione/</loc>
		<lastmod>2020-02-15T09:54:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/01/30/aree-edificabili-prg-e-comunicazione-di/</loc>
		<lastmod>2020-02-15T09:34:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/01/rimborsi-equitalia-e-quote-inesigibili/</loc>
		<lastmod>2020-02-15T09:45:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/04/riscossione-in-pendenza-di-giudizio/</loc>
		<lastmod>2020-02-15T09:53:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/06/il-canone-concessorio-non-ricognitorio/</loc>
		<lastmod>2021-02-14T11:36:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/10/il-piano-economico-finanziario-tari-e/</loc>
		<lastmod>2020-02-15T09:37:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/11/rottamazione-ingiunzioni-proroga-al-31/</loc>
		<lastmod>2020-02-15T09:54:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/13/la-determinazioni-delle-aliquote-i/</loc>
		<lastmod>2020-02-15T09:40:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/15/il-processo-tributario-telematico-e-la/</loc>
		<lastmod>2020-02-15T09:58:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/17/equitalia-e-i-debiti-non-riscossi/</loc>
		<lastmod>2020-02-15T09:47:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/21/supporto-o-gestione-della-riscossione/</loc>
		<lastmod>2019-07-24T21:24:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/02/27/il-fondo-imu-tasi-e-il-pareggio-di/</loc>
		<lastmod>2020-02-15T09:40:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/03/01/il-riaccertamento-annuale-dei-residui/</loc>
		<lastmod>2020-02-15T09:40:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/03/10/la-mancata-riscossione-configura-sempre/</loc>
		<lastmod>2020-02-15T09:47:20+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/03/20/rate-tributi-locali-e-rischio-decadenza/</loc>
		<lastmod>2020-02-15T09:44:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/03/21/la-notifica-degli-atti-tributari-tra/</loc>
		<lastmod>2020-02-15T09:43:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/04/05/i-comuni-ritardatari-e-lapprovazione/</loc>
		<lastmod>2020-02-15T09:40:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/04/10/lanac-e-il-codice-appalti/</loc>
		<lastmod>2019-07-09T21:36:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/04/10/proroga-possibile-per-lapprovazione/</loc>
		<lastmod>2020-02-15T09:37:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/04/13/le-segnalazioni-qualificate-e-la/</loc>
		<lastmod>2019-07-09T21:36:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/04/24/il-reclamo-mediazione-e-la-questione/</loc>
		<lastmod>2020-02-15T09:58:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/04/28/limu-e-i-casi-di-esenzione/</loc>
		<lastmod>2020-02-15T09:33:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/03/il-coniuge-superstite-e-il-soggetto/</loc>
		<lastmod>2021-02-14T11:36:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/05/gli-enti-ecclesiastici-pagano-lici-per/</loc>
		<lastmod>2019-07-09T21:36:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/12/la-tari-e-le-sue-peculiarita/</loc>
		<lastmod>2020-02-15T09:37:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/15/il-lento-tramonto-di-equitalia-e-i/</loc>
		<lastmod>2020-02-15T09:47:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/16/30-giugno-2017-la-selva-oscura-del-pos/</loc>
		<lastmod>2020-02-15T09:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/19/mediazione-tributaria-si-alza-la-soglia/</loc>
		<lastmod>2020-02-15T09:53:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/22/microservicepa-presenta-loginpa-foru/</loc>
		<lastmod>2024-02-19T10:13:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/22/loginpa-dal-23-al-25-maggio-forum-pa/</loc>
		<lastmod>2024-02-19T10:13:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/26/al-via-la-rottamazione-per-le-liti/</loc>
		<lastmod>2020-02-15T09:54:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/29/16-giugno-2017-al-via-lacconto-imutasi/</loc>
		<lastmod>2020-02-15T09:33:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/05/31/il-nuovo-codice-degli-appalti-e-i/</loc>
		<lastmod>2019-07-09T21:37:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/05/pignoramento-immobiliare-cosa-cambia/</loc>
		<lastmod>2020-02-15T09:45:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/12/gli-enti-non-commerciali-e-lacconto/</loc>
		<lastmod>2020-02-15T09:33:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/13/e-scadenza-anche-per-i-pensionati/</loc>
		<lastmod>2020-02-15T09:34:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/14/valore-venale-e-retroattivita/</loc>
		<lastmod>2020-02-15T09:53:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/23/la-tassa-rifiuti-e-i-rifiuti-speciali/</loc>
		<lastmod>2020-02-15T09:37:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/27/1-luglio-2017-la-notificazione-mezzo/</loc>
		<lastmod>2024-08-19T19:54:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/29/la-definizione-agevolata-via-libera/</loc>
		<lastmod>2020-02-15T09:58:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/06/30/lifel-supporta-gli-enti-locali-delibera/</loc>
		<lastmod>2019-07-09T21:37:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/07/06/vizio-di-motivazione-negli-avvisi-di/</loc>
		<lastmod>2020-02-15T09:53:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/07/10/imposta-di-soggiorno-deroga-al-blocco/</loc>
		<lastmod>2020-02-15T09:40:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/07/14/lautotutela-amministrativa-dalla-legge/</loc>
		<lastmod>2020-02-15T09:56:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/07/21/salvaguardia-degli-equilibri-di/</loc>
		<lastmod>2020-02-15T09:40:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/07/24/la-tassazione-dei-terreni-agricoli/</loc>
		<lastmod>2020-02-15T09:34:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/07/25/societa-agricole-come-limprenditore/</loc>
		<lastmod>2020-02-15T09:34:03+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/07/31/atti-in-rettifica-revoca-parziale/</loc>
		<lastmod>2020-02-15T09:56:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/08/01/la-tosap-e-il-dlgs-5071993/</loc>
		<lastmod>2020-02-15T09:48:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/08/02/parcheggio-pagamento-tosap-si-o-no/</loc>
		<lastmod>2020-02-15T09:48:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/08/07/chi-inquina-paga-tarsu-e-superficie/</loc>
		<lastmod>2020-02-15T09:37:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/08/09/difendersi-o-redigere-un-ricorso-presso/</loc>
		<lastmod>2020-02-15T09:54:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/08/22/i-big-data-sono-il-tesoro-della/</loc>
		<lastmod>2020-02-15T09:21:32+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/09/04/lepilogo-del-monopolio-di-poste-italiane/</loc>
		<lastmod>2020-02-15T09:44:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/09/08/delibere-tardive-efficacia-temporale/</loc>
		<lastmod>2020-02-15T09:40:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/09/15/la-sottoscrizione-stampa-sostituisce/</loc>
		<lastmod>2021-02-14T11:36:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/09/21/addio-alle-poste-il-27-novembre-forse/</loc>
		<lastmod>2021-02-14T11:36:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/09/22/solo-un-anno-per-la-riscossione-dei/</loc>
		<lastmod>2019-07-24T21:24:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/09/28/decreto-ambiente-e-lo-stop-alla-tari/</loc>
		<lastmod>2020-02-15T09:37:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/10/03/versamento-spontaneo-delle-entrate/</loc>
		<lastmod>2020-02-15T09:48:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/10/11/14-ottobre-2017-appuntamento-con-il-mef/</loc>
		<lastmod>2020-02-15T09:40:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/10/16/sentenze-via-alla-esecutivita-immediata/</loc>
		<lastmod>2020-02-15T09:58:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/10/20/messi-comunali-o-messi-notificatori/</loc>
		<lastmod>2020-02-15T09:43:58+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/10/23/il-decorso-del-tempo-nel-diritto/</loc>
		<lastmod>2020-02-15T09:44:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/10/30/fondo-rischi-contenzioso/</loc>
		<lastmod>2020-02-15T09:40:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/10/31/esenzione-dal-canone-idrico-integrato/</loc>
		<lastmod>2019-07-09T21:37:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/11/03/ufficiale-della-riscossione/</loc>
		<lastmod>2020-02-15T09:44:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/11/10/blocco-dei-tributi-2018-tasi-ancora/</loc>
		<lastmod>2020-02-15T09:49:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/11/22/rottamazione-bis-riapertura-anche-per/</loc>
		<lastmod>2020-02-15T09:45:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/11/23/comunicazioni-di-inesigibilita-senza-i/</loc>
		<lastmod>2020-02-15T09:45:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/11/28/scacco-matto-del-governo-sulle-attivita/</loc>
		<lastmod>2020-02-15T09:40:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/11/29/tari-superficie-abitativa-e-pertinenze/</loc>
		<lastmod>2020-02-15T09:37:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/12/05/fallimento-come-mettere-al-riparo-i/</loc>
		<lastmod>2019-07-09T21:37:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/12/05/rimborsi-tari-e-accantonamenti-su/</loc>
		<lastmod>2023-05-30T18:46:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/12/18/limmancabile-proroga-delle/</loc>
		<lastmod>2020-07-24T07:03:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2017/12/27/legge-bilancio-2018-le-novita-per-i/</loc>
		<lastmod>2020-02-15T09:40:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/01/03/anno-nuovo-addio-2012-non-sempre/</loc>
		<lastmod>2020-02-15T09:44:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/01/04/ancora-novita-dalla-legge-di-bilancio/</loc>
		<lastmod>2021-02-14T11:36:40+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/01/09/le-societa-agricole-chiudono-il-2017/</loc>
		<lastmod>2019-07-09T21:37:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/01/10/reclamo-mediazione-tributaria-2018/</loc>
		<lastmod>2020-07-24T07:03:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/01/22/anche-le-multe-viaggiano-digitale/</loc>
		<lastmod>2021-02-14T11:36:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/01/29/la-rendita-catastale-e-retroattiva/</loc>
		<lastmod>2019-07-09T21:37:52+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/01/31/le-segnalazioni-qualificate-e-la-quota/</loc>
		<lastmod>2021-02-14T11:36:39+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/02/01/la-grande-sconfitta-di-equitalia/</loc>
		<lastmod>2020-02-15T09:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/02/07/la-tosap-e-dovuta-anche-per/</loc>
		<lastmod>2020-02-15T09:48:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/02/07/ancora-lunga-la-strada-sulla/</loc>
		<lastmod>2020-02-15T09:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/02/19/riscossione-coattiva-in-pendenza-di/</loc>
		<lastmod>2020-02-15T09:58:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/02/28/tariffe-tari-senza-piano-economico/</loc>
		<lastmod>2020-02-15T09:53:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/03/02/anche-la-notifica-mezzo-pec-e/</loc>
		<lastmod>2021-02-14T11:36:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/03/06/agevolazioni-imu-anche-ai-pensionati/</loc>
		<lastmod>2020-02-15T09:33:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/03/14/il-bilancio-di-previsione-lultima/</loc>
		<lastmod>2020-02-15T09:40:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/03/15/il-rendiconto-di-gestione-negli-enti/</loc>
		<lastmod>2020-02-15T09:40:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/03/20/versamenti-f24-errati-lufficio-come-li/</loc>
		<lastmod>2019-07-09T21:37:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/03/29/il-principio-di-rotazione-nuove-linee/</loc>
		<lastmod>2019-07-09T21:38:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/04/05/la-notificazione-e-lordine-gerarchico/</loc>
		<lastmod>2020-02-15T09:43:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/04/16/decadenza-del-potere-accertativo/</loc>
		<lastmod>2020-02-15T09:53:13+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/04/17/omessa-e-infedele-dichiarazione-i/</loc>
		<lastmod>2020-02-15T09:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/04/23/tari-no-alle-modifiche-dufficio/</loc>
		<lastmod>2020-02-15T09:37:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/05/02/il-piano-di-riequilibrio-pluriennale-i/</loc>
		<lastmod>2023-03-27T07:50:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/05/08/le-modifiche-al-contratto-ai-sensi-de/</loc>
		<lastmod>2019-07-09T21:38:09+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/05/14/le-varianti-in-corso-dopera-ai-sensi/</loc>
		<lastmod>2019-07-09T21:38:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/05/18/accertamento-con-adesione-strumento/</loc>
		<lastmod>2020-02-15T09:34:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/05/25/illegittimita-per-le-delibere-tardive/</loc>
		<lastmod>2020-02-15T09:40:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/04/versamento-imu-tasi-residenti-allestero/</loc>
		<lastmod>2020-02-15T09:40:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/06/leasing-finanziario-e-soggetto-passivo/</loc>
		<lastmod>2020-02-15T09:33:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/08/rendita-utilizzabile-anche-prima-della/</loc>
		<lastmod>2020-02-15T09:43:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/08/limposta-sulla-pubblicita-e-la/</loc>
		<lastmod>2020-02-15T09:49:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/11/docfa-e-tari-non-cambia-il-principio/</loc>
		<lastmod>2020-02-15T09:37:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/15/pagopa-ecco-lavviso-di-pagamento/</loc>
		<lastmod>2019-07-09T21:38:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/19/ritardi-omissioni-ed-errori/</loc>
		<lastmod>2020-02-15T09:53:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/22/la-formazione-del-ruolo-e-i-temibili-9/</loc>
		<lastmod>2019-07-09T21:38:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/26/comune-di-roma-e-geropa-srl-seminario-4_26/</loc>
		<lastmod>2020-02-15T09:59:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/06/28/comune-di-roma-e-geropa-srl-programma/</loc>
		<lastmod>2020-02-15T09:59:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/07/03/i-coniugi-le-separazioni-di-fatto-e-le/</loc>
		<lastmod>2020-02-15T09:33:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/07/06/rassegna-del-seminario-di-studio-roma/</loc>
		<lastmod>2020-02-15T09:59:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/07/13/i-bassi-consumi-inchiodano-le-false/</loc>
		<lastmod>2020-02-15T09:34:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/07/25/apertura-del-mercato-postale-il-decreto/</loc>
		<lastmod>2020-02-15T09:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/08/01/trasmissione-e-notifica-debiti/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/08/14/interpello-come-presentare-istanza-e/</loc>
		<lastmod>2020-02-15T09:58:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/09/04/proprieta-o-controllo-dei-dati/</loc>
		<lastmod>2019-07-09T21:38:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/09/26/affidamenti-diretti-determina-contrarre/</loc>
		<lastmod>2019-07-09T21:38:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/10/02/i-rimborsi-tari-e-il-bilancio/</loc>
		<lastmod>2020-02-15T09:40:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/10/08/notificazione-mezzo-ufficio-postale-la/</loc>
		<lastmod>2020-02-15T09:43:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/10/24/lindagine-di-mercato-e-il-mepa/</loc>
		<lastmod>2019-07-13T10:15:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/11/02/pace-e-fatta-anche-sopra-ai-mille-euro/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/12/14/google-earth-la-macchina-del-tempo/</loc>
		<lastmod>2020-02-15T09:50:34+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2018/12/15/saldo-imu-tasi-2018-modalita-di-verifica_15/</loc>
		<lastmod>2020-02-15T09:33:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/01/07/simulatore-gratuito-dei-fabbisogni/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/01/08/il-ritorno-degli-incentivi-per-lufficio/</loc>
		<lastmod>2020-02-15T09:40:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/01/09/coefficienti-tari-2019-inferiori-o/</loc>
		<lastmod>2020-02-15T09:37:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/01/14/fine-dello-status-quo-del-blocco-dei/</loc>
		<lastmod>2020-02-15T09:40:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/02/08/irreperibilita-assoluta-no-alla/</loc>
		<lastmod>2020-02-15T09:44:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/02/26/agevolazione-imu-abitazione-principale/</loc>
		<lastmod>2020-02-15T09:33:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/03/10/definizione-agevolata-delle-liti/</loc>
		<lastmod>2020-02-15T09:58:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/04/16/comunicato-mef-rimborsi-imu-tra-comuni/</loc>
		<lastmod>2020-02-15T09:33:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/04/16/ecco-la-comunicazione-degli-importi/</loc>
		<lastmod>2020-02-15T09:40:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/04/17/limu-lici-e-il-locatore-la-cassazione/</loc>
		<lastmod>2020-02-15T09:33:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/04/18/la-tasi-disciplina-e-prescrizione/</loc>
		<lastmod>2020-02-15T09:34:01+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/04/18/rendicontare-le-mini-cartelle-rottamate/</loc>
		<lastmod>2024-02-19T10:13:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/04/26/sicurezza-dei-dati-geropa-ottiene-iso/</loc>
		<lastmod>2019-07-13T10:15:43+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/04/30/notifiche-tributi-locali-raccomandate-o/</loc>
		<lastmod>2020-02-15T09:43:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/05/20/sanzioni-su-accertamenti-e-incertezza/</loc>
		<lastmod>2019-07-13T13:34:46+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/07/01/il-funzionario-della-riscossione-senza/</loc>
		<lastmod>2020-02-15T09:04:33+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/07/15/dichiarazioni-imu-31-dicembre/</loc>
		<lastmod>2020-02-15T09:33:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/07/19/una-tari-tutta-italiana/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/07/23/imu-tasi-nuova-imu-2020/</loc>
		<lastmod>2020-02-15T09:33:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/07/30/tari-licenza-commerciale-premio-o-punizione/</loc>
		<lastmod>2020-02-15T09:37:04+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/07/31/tosap-e-cosap-per-sottosuolo-cavi-e-condutture/</loc>
		<lastmod>2020-02-15T09:48:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/08/06/la-notifica-al-de-cuius-o-agli-eredi/</loc>
		<lastmod>2020-02-15T09:43:56+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/09/09/albo-nazionale-commissari-di-gara-sospeso-31-dicembre-2020/</loc>
		<lastmod>2019-09-09T16:39:22+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/09/10/al-via-la-nuova-tari-primo-appuntamento/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/10/15/una-nuova-riforma-per-la-riscossione-locale/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/11/17/il-nuovo-responsabile-della-riscossione/</loc>
		<lastmod>2020-02-15T09:43:59+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2019/12/03/assemblea-anci-arezzo-2019-geropa/</loc>
		<lastmod>2019-12-04T21:46:18+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/12/avviso-di-accertamento-esecutivo-1-gennaio-2020/</loc>
		<lastmod>2020-02-15T09:56:36+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/12/il-nuovo-piano-finanziario-tari-arera/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/15/come-diventare-funzionario-responsabile-della-riscossione/</loc>
		<lastmod>2020-02-15T09:45:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/15/arera-tari-2020-nessun-rinvio-dal-mef-al-piano-finanziario/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/15/simulatore-gratuito-2020-fabbisogni-standard-tari/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/17/arera-scadenza-questionario-al-18-02-ma-non-per-tutti/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/17/arera-chi-paga-il-contributo-sulla-base-di-quale-anno-quando/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/19/avvisi-di-pagamento-tari-2020-doppia-bollettazione/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/24/tari-2020-studi-professionali-da-riclassificare/</loc>
		<lastmod>2020-04-15T17:54:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/02/27/accertamenti-con-oneri-di-riscossione-differiti/</loc>
		<lastmod>2020-02-28T09:00:31+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/03/06/bilanci-comunali-al-30-aprile/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/03/19/slittamento-tari-tariffe-al-30-giugno-pef-al-31-dicembre/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/04/02/i-tributi-locali-sospesi-dal-covid-19/</loc>
		<lastmod>2020-04-02T11:46:00+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/04/07/arera-sulla-tari-nuovi-chiarimenti-aprile-2020/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/04/17/proroga-al-1-luglio-degli-adempimenti-tari-sulla-trasparenza/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/04/28/tariffe-regolamenti-e-differimenti/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/04/28/anac-mai-chiesta-la-sospensione-gare-rinvii-privi-di-fondamento/</loc>
		<lastmod>2020-04-28T07:31:47+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/04/30/lavorare-sicuri-geropa-adotta-il-protocollo-anti-contagio/</loc>
		<lastmod>2023-03-27T07:50:45+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/05/06/regolamento-e-delibera-imu-ifel/</loc>
		<lastmod>2020-05-06T12:15:51+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/05/07/arera-stabilisce-gli-sconti-tari-per-lemergenza-covid-19/</loc>
		<lastmod>2023-05-30T18:45:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/05/20/gestione-delle-entrate-a-concessionari-e-sopravvenuta-impossibilita-senza-norme-di-salvaguardia/</loc>
		<lastmod>2020-05-20T09:20:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/05/20/esenzione-2020-occupazione-suolo-pubblico-con-attenzione-alla-tassa-rifiuti/</loc>
		<lastmod>2020-05-20T09:31:06+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/05/27/accertamenti-enti-locali-2020-entrate-imputate-nel-2021-ma-il-bilancio-2020/</loc>
		<lastmod>2020-05-27T12:47:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/06/01/imposta-di-soggiorno-gestore-non-piu-agente-contabile-ma-responsabile-del-pagamento/</loc>
		<lastmod>2020-06-01T12:04:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/06/12/la-nuova-imu-e-il-caos-sullacconto/</loc>
		<lastmod>2020-06-12T16:44:05+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/07/24/bilanci-2020-al-30-settembre-con-regolamenti-e-tariffe/</loc>
		<lastmod>2020-09-11T16:57:12+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/10/06/ravvedimento-operoso-a-tutto-raggio/</loc>
		<lastmod>2020-10-06T10:41:02+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/12/09/pit-stop-riscossione-coattiva-fino-al-31-12-2020/</loc>
		<lastmod>2020-12-09T07:54:31+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/12/09/atti-tributari-ripetibilita-delle-spese-postali/</loc>
		<lastmod>2020-12-09T07:55:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2020/12/09/nuova-imu-2020-e-nuovi-termini/</loc>
		<lastmod>2020-12-09T08:15:07+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/01/26/il-dl-15-01-2021-differisce-di-1-mese-riscossione-e-proroga-di-1-anno-decadenza-e-prescrizione/</loc>
		<lastmod>2021-02-09T10:42:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/02/26/canone-unico-patrimoniale-le-servitu-di-pubblico-passaggio/</loc>
		<lastmod>2021-03-01T07:37:10+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/02/26/versamento-imu-2020-scadenza-28-febbraio-2021-non-per-tutti/</loc>
		<lastmod>2021-02-26T07:19:42+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/03/04/fabbisogni-standard-tari-2021-attenzione-ai-dati/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/03/15/tari-categoria-unica-per-attivita-prevalente/</loc>
		<lastmod>2021-03-15T08:59:19+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/03/23/tari-industriali-dl-sostegni-la-soluzione-al-problema-nato-con-dl-116-2020/</loc>
		<lastmod>2021-03-25T08:11:11+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/06/28/ravvedimento-operoso-imu-termini/</loc>
		<lastmod>2021-06-28T10:25:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/06/30/sulla-tarip-decide-il-giudice-ordinario/</loc>
		<lastmod>2021-06-30T08:34:53+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/07/02/tari-uscita-dal-servzio-pubblico/</loc>
		<lastmod>2021-07-02T09:42:57+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/07/02/tari-ecco-i-concreti-sostegni-alle-famiglie/</loc>
		<lastmod>2021-07-13T12:03:16+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/10/15/riparte-la-riscossione-modalita-e-termini/</loc>
		<lastmod>2021-10-15T14:47:35+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/11/22/la-rateazione-nella-riscossione-coattiva-dopo-la-sospensione/</loc>
		<lastmod>2021-11-22T10:48:41+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/12/28/ifel-due-anni-in-piu-per-le-ingiunzioni/</loc>
		<lastmod>2021-12-29T07:28:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/12/29/coniugi-con-residenza-diversa-esenzione-dal-2022-ma-prima/</loc>
		<lastmod>2021-12-29T07:44:49+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2021/12/30/nuove-proroghe-per-il-canone-unico-con-la-legge-di-bilancio-2022/</loc>
		<lastmod>2021-12-30T13:01:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2022/01/12/fabbisogni-tari-2022-simulatore-gratuito-di-geropa/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2022/01/31/rafforzamento-delle-entrate-a-crotone-con-loginpa/</loc>
		<lastmod>2022-01-31T13:17:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2022/02/01/telefisco-2022-le-risposte-del-mef-sui-tributi-locali-e-riscossione/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2022/04/07/12-04-2022-corso-gratuito-per-funzionario-della-riscossione/</loc>
		<lastmod>2022-04-07T11:06:37+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2022/06/20/pnrr-per-i-comuni-entro-il-22-luglio-2022-per-la-migrazione-al-cloud/</loc>
		<lastmod>2022-06-20T09:55:23+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2022/10/17/imu-per-i-coniugi-con-residenza-separata-game-over/</loc>
		<lastmod>2022-10-17T08:39:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/03/07/autotutela-a-tutto-raggio/</loc>
		<lastmod>2023-03-07T10:55:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/03/08/stralcio-e-definizione-agevolata-2023-dei-comuni-nuove-regole-nella-legge-di-conversione-del-decreto-milleproroghe/</loc>
		<lastmod>2023-03-09T06:53:55+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/03/16/quando-e-come-fare-laggiornamento-infra-periodo-del-pef-tari/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/05/19/fabbisogni-tari-2023-simulatore-gratuito-di-geropa/</loc>
		<lastmod>2023-05-30T18:46:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/06/01/si-allargano-i-confini-della-rottamazione-quater/</loc>
		<lastmod>2023-06-01T15:15:48+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/06/01/quando-lincrocio-dei-dati-diventa-interoperabilita-pdnd/</loc>
		<lastmod>2023-06-01T16:22:24+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/08/02/aliquote-imu-dal-2024-con-nuove-regole-e-prospetto/</loc>
		<lastmod>2023-08-02T16:27:08+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/08/14/raccomandata-per-compiuta-giacenza-valida-con-poste-italianecertificatore/</loc>
		<lastmod>2023-08-14T10:42:38+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/09/19/2904/</loc>
		<lastmod>2023-09-20T15:04:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/10/11/arera-tari-pubblicazione-versione-preview-file-tool-mtr-2-agg-2024-2025/</loc>
		<lastmod>2023-10-11T15:29:50+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2023/11/17/nessun-obbligo-del-prospetto-aliquote-imu-per-lanno-2024-con-la-proroga-al-2025/</loc>
		<lastmod>2023-11-17T10:33:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2024/02/19/fabbisogni-tari-2024-simulatore-gratuito-di-geropa/</loc>
		<lastmod>2024-02-19T13:07:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2024/03/07/il-contradditorio-preventivo-nei-tributi-locali/</loc>
		<lastmod>2024-03-07T08:06:17+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2024/06/20/corso-di-formazione-le-novita-dello-statuto-dei-diritti-del-contribuente-il-nuovo-contenzioso-tributario/</loc>
		<lastmod>2024-06-20T14:11:29+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2026/02/21/fabbisogni-tari-2026/</loc>
		<lastmod>2026-02-21T20:25:15+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2026/05/26/il-cup-approda-definitivamente-nella-giurisdizione-tributaria-le-sezioni-unite-chiariscono-la-natura-del-canone-unico-patrimoniale/</loc>
		<lastmod>2026-05-26T21:21:26+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2026/05/26/lo-svincolo-del-fondo-crediti-di-dubbia-esigibilita-disciplina-rappresentazione-e-utilizzo-alla-luce-della-faq-arconet-n-58-2026/</loc>
		<lastmod>2026-05-26T21:21:14+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
	<url>
		<loc>https://www.geropa.it/blog/2026/05/26/ritenuta-dacconto-guida-alla-sopravvivenza-tra-sostituti-e-fisco/</loc>
		<lastmod>2026-05-26T21:25:44+00:00</lastmod>
		<changefreq>daily</changefreq>
		<priority>0.8</priority>
	</url>
</urlset><!-- Request ID: 87d867bc11ecf53ef5aac2539ae353de; Queries for sitemap: 3; Total queries: 84; Seconds: 0.03; Memory for sitemap: 1KB; Total memory: 117MB -->
