With the new Budget Law, the fifth tax bill scrapping involves over 16 million taxpayers: no penalties or late payment interest, membership by April 2026 and installments until 2035
A new version of the scrapping of tax bills arrives with the Budget Law in the Senate from today. The scrapping quinquies aims to involve a very large audience, around 16 million taxpayers, offering an unprecedented extension of up to nine years and more favorable economic conditions compared to the initial hypotheses.
What is scrapping quinquies and who does it concern?
The scrapping quinquies is the fifth intervention of facilitated definition of the loads entrusted to the Revenue-Collection Agency. The principle remains the same: to allow citizens and businesses to close tax and social security debts by paying only the original capital, i.e. taxes and contributions due, without penalties and late payment interest accrued over time.
The measure applies to loads entrusted to collection from 1 January 2000 to 31 December 2023 and includes unpaid taxes resulting from tax returns, automatic and formal checks, INPS contributions not subject to assessment, communications of irregularities and friendly warnings. Also included are debts to local authorities, such as IMU, TARI and fines, as long as they are collected by the Agency. Taxpayers forfeited by previous scrapping, including quater, can also join if the debt has the required characteristics.
However, documents deriving from substantial investigations, state aid to be repaid, sentences from the Court of Auditors, criminal sanctions and traffic fines not managed by the Revenue Collection Agency are excluded. Those who have never submitted a tax return are also out. Membership must take place online by April 2026, with subsequent communication from the Agency of the amount due and the payment schedule.
Scrapping quinquies: installments up to 9 years and reduced interest
The big news is the extension. The debt can be paid in a maximum of 54 bimonthly installments, spread over nine years, with a minimum amount of 100 euros for each installment. The first two installments cover 10% of the debt each, while the rest is spread over subsequent maturities. The first payment is set for 31 July 2026 and the plan ends in 2035. There is a five-day tolerance on deadlines, but failure to pay two instalments, even non-consecutive ones, leads to automatic forfeiture of the benefit.
Then there is the question of interest costs. In the initial version of the Budget the rate was 4%, considered too onerous. An amendment, reformulated by the government on the proposal of the League, reduced it to 3% per year, starting from 1 August 2026.
According to the technicians, the quinquies scrapping could guarantee the State an overall revenue of around 9 billion euros between 2026 and 2036. But there are different criticisms. The Court of Auditors has warned that repeated amnesties risk penalizing taxpayers who pay regularly and fueling opportunistic behaviour, reducing tax revenue in the long term.
