Italian tax debt settlement scheme 'rottamazione quinquies' rolls out municipal participation and response guidelines

The Italian municipality of Taranto has joined the "rottamazione quinquies" program, a five‑year tax‑debt settlement measure covering liabilities to the tax authority and INPS accrued between 1 January 2000 and 31 December 2023. Applications can be submitted online from 16 September to 31 October 2026. Taxpayers may pay the total amount by 31 January 2027 or spread it over up to 54 bi‑monthly installments, with the first installment due on the same date.

The agency handling the scheme also issues a “communication of amounts due” that indicates whether a request is fully accepted (code AT), partially accepted (AP), admitted with no payment required (AD), mixed (AX), or rejected (RI). The notice details the payable sum, installment plan if applicable, and payment instructions. Applicants who receive a partial acceptance, mixed decision, or rejection can file an appeal within 60 days of notification, following the procedural rules for tax or non‑tax claims.

The program aims to regularise outstanding municipal and private debts by cancelling sanctions and interest, while offering flexible repayment options.