The amnesty extends to debts with Municipalities: stop interest and penalties on local taxes, school fees and traffic fines. But we will need the green light from the mayors and there will be strict deadlines to meet
Imu, Tari, traffic fines, school fees. The scrapping quinquies also extends to debts with the Municipalities. An amendment to the tax decree was approved in the Senate Finance Committee, which also includes local taxes and administrative sanctions and traffic fines within the amnesty. Millions of citizens will therefore be able to regularize old debts, paying only the capital due, without interest, penalties and collection fees. But there are times to respect and nothing is “automatic”. And the first step, the decisive one, is up to the Municipalities.
Which debts are included in the scrapping quinquies: Imu, Tari, fines and local taxes
They can be included in the scrapyard all loads entrusted to the Revenue-Collection Agency by Municipalities and other territorial bodies between 1 January 2000 and 31 December 2023. In concrete terms they include: Imu not paid; Tari arrears; old Ici; Tarsu and Tia; other municipal taxes entrusted to collection; property fees and local taxes; administrative sanctions; traffic fines raised by the municipal police and school fees and other municipal services. By participating in the scrapping the taxpayer only pays the original capital of the debt, in addition to the notification costs and the minimum administrative costs required by the procedure. However, interest, penalties and other ancillary charges are cancelled. For traffic fines, the main fine remains due, while increases and interest accrued over time are cancelled.
How quinquies scrapping works: application, installments and amounts
The first step will be up to the Municipalities, which must join by 30 June 2026. Without that formal decision, citizens residing in that territory will not be able to benefit from the relief for local debts. So there will be territorial differences in the country. From 15 September 2026 the Revenue-Collection Agency will make all data relating to scrappable loads available to taxpayers. At that point it is the citizens who have to move to submit the application. Requests can be sent from 16 September to 31 October 2026. Then, by 31 December 2026the AdER will communicate: the total amount due; the discounted sums; the payment plan and the slips to be used. The taxpayer will be able to choose between single payment or installment payment. Those who decide to pay immediately will have to pay the entire amount by 31 January 2027. Those who pay in installments will be able to use up to 54 bimonthly instalments, therefore over nine years. There is a fixed interest of 3% per year on the installments and each installment cannot be less than 100 euros.
Who can join and who is excluded from the new amnesty
The scrapping quinquies will be accessible to both individuals and businessesbut with some important limitations. Debts already included in quater scrapping or readmission to quater for which, as of 30 September 2025, all overdue installments have been regularly paid, are excluded. On the contrary, taxpayers who have lost previous scrapping due to omitted or late payments will be included in the new facilitated definition. Therefore: those who have been punctual with the quater will not be able to automatically move on to the quinquies, while those who have lost the benefits of previous amnesties will have a new opportunity.
However, pay attention to the installment deadlines: failure to pay the first installment or two installments (even if not consecutive) causes the benefits of the subsidized definition to lapse and the entire ordinary debt to be reactivated.
