Scandal-tainted former Italian premier Silvio Berlusconi says he will lead conservatives in next year's general elections and was planning to woo voters with generous tax cuts and welfare subsidies.

The 80-year-old Berlusconi's career seemed near an end until recently, due to frail health and a tax fraud conviction that has led to his expulsion from parliament. But a Sunday local election win for his Forza Italia party has fuelled talk about his comeback.

"Actually, I never went away. In any case, here I am again," he said in an interview with the Corriere della Sera newspaper.

Due to his criminal record, Berlusconi cannot stand for elections until 2019. He is trying to get the ban removed by the European Court of Human Rights. But, even if that attempts fails, "I will be around to lead the electoral campaign," he told Corriere.

He said he was drafting a program based on a flat tax and basic income payments for the poorest, but did not elaborate on funding. He also hinted at a tougher approach on migration, describing the current situation as "absolutely out of control."

The make-up of Berlusconi's conservative coalition is still unclear, amid uncertainty about electoral rules and due to rivalry with the leader of the hard-right Northern League, Matteo Salvini, who would like to take over Berlusconi's leadership role.

In any case, next year's elections are likely to be a three-way race between the ruling centre-left Democratic Party, led by former premier Matteo Renzi, the conservative camp and the eurosceptic Five Star Movement (M5S).