Italy extends Rottamazione‑quinquies scheme with July 31 deadline for regions and municipalities

The Rottamazione‑quinquies tax‑debt settlement programme, introduced by the 2026 State Budget Law, now allows Italian regions and local authorities to adopt the measure for their own receivables. The deadline to notify the Agenzia delle Entrate‑Riscossione of the decision is 31 July 2026, after an earlier postponement from 30 June 2026 by Law n. 113/2026. The extension covers all tax and non‑tax debts assigned to the collection agency from 1 January 2000 to 31 December 2023, excluding those arising from Court of Auditors judgments. Authorities must publish a resolution on their websites and send the relevant documentation by certified email.

Individual taxpayers who applied for the scheme before 30 April 2026 can now view their payment notices online. Payments may be made in a single instalment or split into up to 54 bimonthly instalments over nine years, with the first payment due by 31 July 2026. Applications for individuals will be accepted from 16 October to 15 December 2026 through the AdeR portal.