Italy tax debt: installment plans and amnesty updates

Taxpayers in Italy have several options and legal considerations regarding tax debt collection and settlement. The Agenzia delle Entrate-Riscossione has updated its guidance for 2026, allowing individuals to manage installment plans online via Spid, Cie, or Cns. Users can verify active plans, download payment forms, and monitor remaining balances, though they are cautioned that the “Total remaining” amount may include interest and fees beyond the principal debt.

A specific amnesty program for local taxes (Rottamazione) for municipalities and regions will be open for applications from October 16 to December 15, 2026. This measure applies to taxes and fines assigned for collection between 2000 and 2023, provided the creditor entity approved participation by July 31, 2026. The program allows for single payments or up to 54 bimonthly installments, eliminating late interest and collection fees.

Legally, the validity of tax notification evidence is subject to strict digital compliance. A recent ruling by the CGT of Siracusa (n. 1543/2026) established that digital copies of paper documents used to prove tax notification in tax proceedings may be inadmissible if they lack the required certification of conformity under Art. 25-bis of Legislative Decree 546/1992.