I looked into the car tax (bollo) situation more carefully when scrapping a car just after the start of a new fiscal period, because I thought it might be possible to recover at least part of the unused months.
In the case of Sicily, however, the situation seems less favourable: if the new bollo period starts on 1 May 2026 and the car is still in your possession on that day, the tax is considered due in full.
In practice, even if you scrap it just a few days later, you wouldn’t get a refund for the remaining months. In other regions, such as Piedmont, Lombardy, or Veneto, there is a refund calculated in twelfths, but in Sicily this option doesn’t appear to be applied in the same way.
There’s also the matter of minimum amounts below which the Region doesn’t process a refund, but in my case the main point is exactly this: if the period has started and the car is still registered in my name, the bollo remains due for the whole year.
I’m writing this because it may be useful to anyone planning to scrap or change their car right around the bollo deadline.