Italy launches Rottamazione quinquies tax amnesty for local debts

Italy has introduced the ‘Rottamazione quinquies’ tax amnesty, allowing citizens to settle debts owed to municipalities and other local entities through the Agenzia delle Entrate-Riscossione. Applications can be submitted from October 16 to December 15, 2026. Under this measure, taxpayers can extinguish debts incurred between January 1, 2000, and December 31, 2023, by paying only the principal amount; penalties, interest, and surcharges will be waived.

The program involves approximately 1,500 local entities. To assist taxpayers, the Consulta Nazionale dei Caf has partnered with the Agenzia delle Entrate-Riscossione to provide guidance on debt verification and application procedures. The first installment for payment plans is scheduled for March 31, 2027.

In a separate legal development, the Italian Constitutional Court issued ruling no. 160/2026. This ruling clarifies that small entrepreneurs in debt crisis can immediately contest tax bills (cartelle) that were never properly notified, even if they were first discovered via a debt summary (estratto di ruolo), which previously could not be challenged.