| Regione | Imposta a debito | Imposta a credito | ||
|---|---|---|---|---|
| Frequenza | Ammontare | Frequenza | Ammontare | |
| Piemonte | 24.027 | 630.511 | 23.567 | 401.858 |
| Valle d'Aosta | 598 | 12.181 | 895 | 16.244 |
| Lombardia | 90.159 | 3.512.425 | 91.845 | 2.269.117 |
| Liguria | 8.940 | 161.905 | 8.362 | 106.751 |
| Trentino Alto Adige (P.A. Trento) | 2.834 | 101.638 | 4.247 | 93.594 |
| Trentino Alto Adige (P.A. Bolzano) | 3.189 | 157.805 | 5.134 | 142.918 |
| Veneto | 36.914 | 1.039.656 | 38.912 | 728.527 |
| Friuli Venezia Giulia | 6.644 | 209.609 | 7.692 | 111.074 |
| Emilia Romagna | 34.769 | 996.438 | 34.275 | 553.757 |
| Toscana | 30.971 | 609.043 | 28.571 | 409.684 |
| Umbria | 6.378 | 96.237 | 5.788 | 63.691 |
| Marche | 12.100 | 216.500 | 11.712 | 126.682 |
| Lazio | 64.672 | 1.238.934 | 54.880 | 804.225 |
| Abruzzo | 11.307 | 159.657 | 8.625 | 92.914 |
| Molise | 2.277 | 22.502 | 1.605 | 11.796 |
| Campania | 53.422 | 681.111 | 34.275 | 300.462 |
| Puglia | 28.866 | 372.919 | 21.236 | 195.103 |
| Basilicata | 4.161 | 52.513 | 3.015 | 21.082 |
| Calabria | 11.738 | 129.074 | 7.394 | 44.343 |
| Sicilia | 32.146 | 347.751 | 21.860 | 166.663 |
| Sardegna | 10.615 | 123.154 | 8.776 | 76.201 |
| TOTALE | 476.727 | 10.871.562 | 422.666 | 6.736.686 |
