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Italy Rottamazione-Quinquies tax amnesty

Updated 15 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-25 22:26 UTC → 2026-09-26 08:23 UTC · added removed

Italy Rottamazione‑Quinquies Rottamazione-Quinquies tax amnesty

Following the 2026 budget law, law and Decree-Law no. 38/2026, the Rottamazione‑quinquies Rottamazione-quinquies scheme lets allows taxpayers to settle municipal debts from 2000‑2023 2000–2023 by paying only the principal and notification fees, with penalties and interest waived. The first‑installment first-installment deadline was 31 July 2026, but with a five‑day grace period extended the effective deadline extending to 5 August 2026 for lump‑sum or final‑installment payments. 2026. Missing two installments triggers the loss of the scheme’s benefits. As of late September 2026, the Agenzia delle Entrate-Riscossione has confirmed that the deadline for the second installment deadline is 30 September. Taxpayers who missed the July installment must regularize both the July and September payments by this date to avoid losing tax relief and having the full debt reinstated. For those who opted for on a two-installment plan, the September 30 deadline serves as the final payment, with a five-day grace period allowing payments up to until 5 October to be considered timely. Recent developments show that approximately October. Approximately 1,500 municipalities and regions and municipalities have joined the program. In program, including 139 municipalities in Puglia and 43 in the province of Catania, 43 local administrations have adhered. Catania. Eligible debts include local taxes like Imu and Imu, Tari, traffic fines, and vehicle registration taxes, provided they were assigned to the collection agency between 1 January 2000 and 31 December 2023. The amnesty does not cancel the principal debt but offers relief on interests and penalties. Notably, the measure only applies to excludes debts managed by the Agenzia delle Entrate-Riscossione; from Court of Auditors rulings or taxes managed directly by municipalities or private concessionaires are excluded unless local entities establish autonomous procedures. Legal clarifications have established concessionaires. New procedural details specify that taxpayers do not lose their right can submit applications exclusively online from 16 October to installment plans 15 December 2026. The Agency will communicate total amounts due by 28 February 2027. Settlements can be made via a single lump-sum payment by 31 March 2027 or through up to minor accounting discrepancies. Additionally, the Italian Court of Cassation affirmed that requesting an installment plan does not constitute an automatic acceptance of the tax claim. 54 bi-monthly installments.

Versions

  1. 2026-09-26 08:23 UTC Italy Rottamazione-Quinquies tax amnesty
  2. 2026-09-25 22:26 UTC Italy Rottamazione‑Quinquies tax amnesty
  3. 2026-09-25 09:21 UTC Italy Rottamazione‑Quinquies tax amnesty
  4. 2026-09-24 05:41 UTC Italy Rottamazione‑Quinquies tax amnesty
  5. 2026-09-23 14:16 UTC Italy Rottamazione‑Quinquies tax amnesty
  6. 2026-09-09 08:33 UTC Italy Rottamazione‑Quinquies tax amnesty
  7. 2026-08-31 04:27 UTC Italy Rottamazione‑Quinquies tax amnesty
  8. 2026-08-29 08:32 UTC Italy Rottamazione‑Quinquies tax amnesty
  9. 2026-08-28 11:33 UTC Italy Rottamazione‑Quinquies tax amnesty
  10. 2026-08-11 19:52 UTC Italy Rottamazione‑Quinquies tax amnesty
  11. 2026-08-06 18:14 UTC Italy Rottamazione‑Quinquies tax amnesty
  12. 2026-08-04 13:10 UTC Italy Rottamazione‑Quinquies tax amnesty
  13. 2026-08-03 17:11 UTC Italy Rottamazione‑Quinquies tax amnesty
  14. 2026-07-31 12:46 UTC Italy Rottamazione‑Quinquies tax amnesty
  15. 2026-07-30 00:28 UTC Italy Rottamazione-Quinquies tax amnesty
  16. 2026-07-28 11:33 UTC Italy Rottamazione-Quinquies tax amnesty

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