Applications until April 30th and first deadlines in July. Here’s how it works and who can join, which debts are covered, the exclusions and the payment schedule
The scrapping quinquies officially comes to life. The online service is active and you have until April 30th to join the measure designed for those who have accumulated debts with the tax authorities and want to get back into compliance, without penalties and interest. With payments that can be deferred for up to nine years and an immediate stop to collection procedures, the measure is part of the so-called “friendly tax system” and, according to estimates, could bring up to 9 billion euros into public coffers in nine years.
Fifth scrapping underway: what it is, how much you pay and why it is different from the previous ones
The scrapping quinquies allows you to pay off debts entrusted to the collection agent from 1 January 2000 to 31 December 2023paying only the residual capital and the costs of notification or any enforcement procedures. However, penalties, late payment interest, registered interest and premium are eliminated. In practice, by participating in the scrapping, the taxpayer pays only the capitali.e. the tax or contribution originally due, plus the living expenses (such as the costs of notification of the notice or any costs for enforcement procedures already started). Anything that is a “surcharge” for delays, non-compliance or collection activity is written off.
Compared to previous editions, the main innovation concerns the payment time frame: those who join can choose to pay the amount due in a single solution or in installments for up to nine yearswith a maximum of 54 bimonthly installments. But be careful, the forfeiture of benefits is triggered in the event of failure to pay the single installment or two instalments, even if not consecutive, or the last instalment. It is possible to skip an intermediate installment without losing the benefit, but not the last one.
Which debts fall within the scrapping quinquies
Loads entrusted to collection relating to can be “scrapped”. taxes declared but not paidemerged from the automatic and formal controls of the Revenue Agency, ei INPS social security contributionsprovided that they do not derive from investigations by the institution. Also included are sanctions for violations of the Highway Code given by the Prefectures. Debts already included in previous scrapping are also included, if the taxpayer has lost the benefits due to non-payment of installments.
What remains excluded from the facilitated definition of scrapping quinquies
Not all tax debts can be remedied with the scrapping quinquies. They remain outside, i local taxessuch as Tari and Imu, as well as the car tax. Also excluded are high traffic fines from the local police of the Municipalitiesbecause the measure only concerns sanctions entrusted by the Prefectures. Another key point concerns the assessment notices: the sums requested following assessment activities by the Revenue Agency are not included in the scrapping, which applies exclusively to omitted payments resulting from automatic and formal checks.
The dates to remember: deadlines and payment calendar for scrapping quinquies
There Membership application must be submitted exclusively online by April 30th. By June 30ththe Revenue-Collection Agency will send the communication of the amounts duewith the outcome of the request, details of the amounts and payment forms. There first installmentor the only solution in case of payment in a single tranche, expires on July 31st. Who chooses the installment will be able to distribute the debt up to 54 bimonthly installments (minimum 100 euros each), with interest at 3% per year starting from 1 August.
How the request for scrapping quinquies is presented and what happens after the request
The application can be submitted online only and concerns the individual load, not necessarily the entire folder. Anyone who accesses the reserved area with Spid, Cie or Cns will already find the eligible debts that can be scrapped. Anyone using the public area must fill out the online form, attach an identification document and indicate a non-PEC email address. The system provides a confirmation mechanism via email, especially for applications submitted in the public area, with stringent times for validating and downloading receipts.
After submitting the application, no new precautionary or enforcement procedures are initiated on definable debts and those already in progress are suspended, except for auctions already awarded. However, any administrative holds or mortgages already registered remain valid. You can also include in your application folders subject to litigationon condition of waiving the related causes.
