Fifth Tax Settlement

Scope of Application

The "Rottamazione-quinquies" concerns the debts entrusted to the Collection Agent in the period between January 1, 2000, and December 31, 2023. The scope of application is narrower compared to previous editions.

Eligible Debts

• Automatic liquidation and formal control: income tax returns, VAT, IRAP, and withholding tax (e.g., omitted payments of declared taxes, undue deductions/detractions, withholdings deducted without certification).
• Periodic VAT liquidations (LIPE): included as they derive from automatic liquidation.
• Forfeiture from friendly notice: including tax rolls deriving from forfeiture of the friendly notice installment plan (also for separate taxation).
• INPS contributions: declared and unpaid (excluding those emerging from assessment).
• Highway Code penalties: only if issued by state administrations (excluding those of the local police).

Benefits and Write-off

Adhering to the scrap-off produces the main effect of the automatic write-off of various accessory components of the debt, significantly reducing the final outlay.

What is written off (Not due)

• Administrative penalties included in the debts.
• Interests for delayed enrollment in the tax roll.
• Default interests (due after 60 days from the notification of the tax bill).
• Collection fees (where still due for pre-2022 debts).

What must be paid

• Principal amounts (taxes, contributions).
• Execution and notification expenses of the tax bill.

Previous Scrap-offs

Subjects who forfeited previous scrap-offs (first scrap-off, bis, ter, balance and write-off) can also benefit from the new measure, provided the debts fall within the new and narrower scope of application. For those who forfeited the "Rottamazione-quater" as of September 30, 2025, access is allowed; those who are compliant with the quater must continue with the original plan.

Procedure and Payments

The procedure is divided into three main phases: submission of the application, liquidation by the Collection Agent, and payment of the amounts.

1. Application Submission

The application must be submitted by April 30, 2026, exclusively using the online application on the Revenue Agency-Collection website (public area or reserved area via SPID/CIE). It is possible to submit separate requests to generate different installment plans.

2. Effects of the Application

Following the submission, the Collection Agent cannot initiate new executive actions, administrative detentions, or mortgages. Payment obligations deriving from previous installment plans are suspended. The debtor is considered compliant for tax purposes (possibility of obtaining the DURC and unblocking PA payments).

3. Payment Methods

Payment can be made:

• In a single solution by July 31, 2026.
• In installments, up to a maximum of 54 bimonthly installments (from July 31, 2026, to May 31, 2035). On installments subsequent to the first, interests are due at an annual rate of 3% starting from August 1, 2026.

Forfeiture and Litigation

Effects of Forfeiture

In case of forfeiture, the debtor loses the benefits without the need for any formal provision. The entire original debt re-emerges (including written-off penalties, interests, and collection fees), minus what has already been paid. Prescription terms resume, and the Collection Agent can reactivate executive and precautionary procedures. It will no longer be possible to obtain an installment plan for the residual debt.

Management of Ongoing Litigation

The presence of litigation does not preclude access to the scrap-off, but the taxpayer must commit in the application to waive ongoing judgments.

• The application and the receipt must be filed with the Tax Justice Court to suspend the trial.
• The trial is extinguished (with compensated expenses) upon payment of the first installment or the single solution.
• If forfeiture occurs after paying the first installment, the debt re-emerges but the trial, now extinguished, cannot be resumed.

Calculation Simulator

Enter the amounts indicated in the tax roll extract to estimate the achievable savings and the base installment amount.