[REVISION HISTORY]

Italy Rottamazione-Quinquies tax amnesty

23 recorded revisions of this situation.

What changed

2026-10-18 09:16 UTC → 2026-10-19 06:11 UTC · added ~~removed~~

Following the 2026 budget law and Decree-Law no. 38/2026, the Rottamazione-quinquies scheme allows taxpayers to settle municipal debts from 2000–2023 by paying only the principal and notification fees, with penalties and interest waived. The first-installment deadline was 31 July 2026, with a grace period extending to 5 August 2026. Missing two installments triggers the loss of benefits. As of late September 2026, the Agenzia delle Entrate-Riscossione confirmed the second installment deadline is 30 September. Taxpayers who missed the July installment must regularize both payments by this date to avoid having the full debt reinstated. For those on a two-installment plan, the September 30 deadline serves as the final payment, with a grace period until 5 October. Participation in the program, which involves approximately 1,500 local entities, has expanded to include municipalities such as Sennori. To facilitate the process, the Agenzia delle Entrate-Riscossione has partnered with the Consulta Nazionale dei Caf to provide guidance on debt verification and application procedures. Taxpayers can manage installment plans online via Spid, Cie, or Cns, though they are cautioned that the “Total remaining” amount may include interest and fees beyond the principal debt. New procedural details specify that taxpayers can submit applications exclusively online from 16 October to 15 December 2026. Under this scheme, taxpayers can extinguish tax bills by paying only the principal amount, effectively waiving penalties, late interest, and collection surcharges. For certain arrangements, lump-sum payments must be completed by 31 January 2027, while the first or single installment for other plans is due by 31 March 2027. The program allows for single payments or up to 54 bimonthly installments. On 16 October 2026, the Municipality of Catania launched its own facilitated settlement program for outstanding IMU, TARI, and TASI debts assigned to the Agenzia delle Entrate-Riscossione.

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