The second installment of the quinquies expires on September 30th, the application for the scrapping of local taxes in almost 1,500 entities starts on October 16th
Double date to be written on the calendar for those who have debts with the tax authorities and want to take advantage of the ongoing benefits. On the one hand there is September 30th, the deadline for those who have already signed up to the quinquies scrapping of the folders; on the other there is October 16th, when a new window opens to get in order for fines and municipal taxes left behind.
Scrapping-quinquies: the second installment expires on Wednesday 30 September
Anyone who has signed up to the facilitated definition plan launched with the 2026 Budget Law must respect the deadline September 30th for the payment of the second instalment. For many taxpayers who have chosen to pay in just two installments, this also coincides with the final instalment. Pay attention to the tolerance mechanism: the law still allows five days of margin; therefore, payments remain valid if made by October 5th. Once this threshold is exceeded, however, the risk is serious. The rules provide that the benefit automatically lapses if, upon expiry, two installments are unpaid or only partially paid (the previous one had to be paid on 31 July). In that case, all the benefits obtained with the scrapping are lost (discount on penalties and late payment interest) and the residual debt goes back to following the ordinary rules.
Local taxes, the window for Imu, Tari, fines and car tax starts on 16 October
The second deadline concerns those who have debts on Imu, Tari, road fines or car tax. From 16 October it will be possible to submit an application for the scrapping dedicated to local authority taxes. The measure covers loads entrusted to the Revenue-Collection Agency between 1 January 2000 and 31 December 2023 and allows only the amount originally due to be paid, canceling penalties, late payment interest and premiums. Applications are submitted online on the Collection portal and the deadline for doing so is 15 December 2026. By 15 October the Agency will publish the operating methods and make the data available in the reserved area of each taxpayer to identify the debts that can actually be scrapped. Those who already have an ongoing installment payment plan for the same debt can still request scrapping.
Not all municipalities have said yes to scrapping: how to check if your organization has joined
The scrapping of local taxes does not automatically apply everywhere: each Region, Province or Municipality had to decide independently whether to join. The result is one patchy map, with almost 1,500 entities that said yes. Among the Regions, Basilicata, Campania, Lazio, Puglia and Umbria have joined. The large municipalities include Rome, Naples, Bari, Palermo, Genoa and Catania, while cities such as Milan, Bologna and Florence have not chosen this path. Sicily leads the ranking with over 260 participating municipalities, followed by Campania and Calabria, and in general the majority of members come from the South and the Islands. To know for sure whether your municipality falls under the measure, you need to directly check the institution’s website or consult your reserved area on the Revenue Agency-Collection portal, where the debts that can actually be remedied will appear by 15 October. If nothing appears, it means that the institution has not activated scrapping for that type of entry.
How to pay: installments, interests and deadlines to remember
Once the application has been submitted, the Revenue-Collection Agency will communicate the amount due by 28 February 2027. From that moment the taxpayer will be able to choose between two paths: pay everything in a single payment by 31 March 2027 or defer the amount up to a maximum of 54 bimonthly installments of the same amount, with a minimum threshold of 100 euros per installment (the maximum number of installments is automatically calculated based on the debt). Those who opt for payment in installments will have to consider that, starting from 1 April 2027, interest at 3% per year will apply on the remaining amounts. The deadlines to keep in mind for the first year are May 31st, July 31st, September 30th and November 30th; from the second year onwards January 31st and March 31st are also added. It is essential not to miss the deadlines: as with the quinquies, failure to pay multiple installments can cause you to lose the benefits of the amnesty.
