Dal 1° gennaio 2024 diventa operativa l'incorporazione di SOSE in Sogei, come previsto dalla legge n.112 del 2023 che ha disposto la fusione della società.

A tal fine tutte le comunicazioni Sose si trovano sul sito Sogei www.sogei.it



The activities related to the sector of the Provinces and Metropolitan Areas concern two main fields.

  • The study of current expenditure and the level of services provided, mainly aimed at defining the techniques for the evaluation of standard expenditure needs, activities entrusted to SOSE by the Law D. Lgs. 216/2010
  • The analysis of tax and fees revenues, in order to support the Department of Finance in estimating the fiscal capacity.

Evaluation of provinces and metropolitan area standard expenditure need


According to the provisions of the Law D. Lgs. 216/2010, SOSE develops the database and identifies the methods which are used by the Technical Commission for Standard Expenditure Needs (CTFS) for the definition of the standard expenditure needs of provinces and metropolitan Area belonging to the regions with ordinary Statute.

All activities related to standard expenditure needs are carried out with the scientific partnership of the Institute for Finance and Local Economy (IFEL) of the National Association of Italian Municipalities (ANCI).

The data collected and used for the estimation of standard expenditure needs are available on the website www.opencivitas.it.

Evaluation of provinces and metropolitan area fiscal capacity

SOSE has been collaborating with the Department of Finance since 2015, in order to define the fiscal capacity and the maximum potential fiscal revenue of Provinces and Metropolitan Area.