Rottamazione-quinquies 2026: practical guide to Italy's tax debt settlement scheme

Law no. 199/2025 (Italy's 2026 Budget Law) introduces a new facilitated settlement of debts entrusted to the Italian tax collection agency, known as “Rottamazione-quinquies”. It lets taxpayers settle their position by paying less than the total debt recorded in the collection rolls.

What is the advantage of the Rottamazione-quinquies?

By joining the scheme, taxpayers settle their eligible debts by paying only the principal and the costs (notification and enforcement procedures), without paying interest recorded in the rolls, penalties, late-payment interest or collection fees.

Scope: which debts are covered

The Rottamazione-quinquies covers debts entrusted to the tax collection agency from 1 January 2000 to 31 December 2023 arising from non-payment of:

• Taxes resulting from automated and formal checks on annual tax returns
  (Articles 36-bis and 36-ter of Presidential Decree 600/1973; Articles 54-bis and 54-ter of Presidential Decree 633/1972);
• INPS social security contributions, excluding those claimed following an assessment;
• Highway Code fines (Legislative Decree 285/1992) imposed by state authorities (Prefectures).

Debts already included in previous schemes: when they can be included again

Debts of the types above can also be included if they were already part of:

• the first three “rottamazioni” or the “saldo e stralcio” scheme, if these lapsed because of missed or late payments;
• the rottamazione-quater or readmission to it, if the benefits were lost by 30 September 2025 (not all instalments due were paid).

Main exclusions

The following are excluded:

• debts other than the eligible types (e.g. local taxes, local authorities and Regions);
• debts already included in the rottamazione-quater or readmission where all instalments due by 30/09/2025 were paid on time.

What you pay and what you don't

You pay: principal, costs of any enforcement procedures and notification fees.
You don't pay: interest recorded in the rolls, penalties, late-payment interest and collection fees.

Traffic fines: for Highway Code fines imposed by Prefectures, the settlement applies only to interest and collection fees.

Application: when and how to apply

• Application deadline: 30 April 2026.
• How: online.

Payment plan: lump sum or instalments over up to 9 years

• Lump sum: 31 July 2026; or
• Up to 54 bi-monthly instalments (9 years):
  • 1st 31/07/2026 – 2nd 30/09/2026 – 3rd 30/11/2026;
  • 4th–51st: 31/01, 31/03, 31/05, 31/07, 30/09, 30/11 of each year from 2027;
  • 52nd 31/01/2035 – 53rd 31/03/2035 – 54th 31/05/2035.

Interest on instalments: 3% per year from 1 August 2026.
Minimum instalment: €100.

What happens after you apply

By 30 June 2026, the tax collection agency (AdER) sends a notice with the amounts, due dates and payment slips (or a reasoned rejection).

Effects on enforcement procedures and the DURC

After the application, for eligible debts the collection agency does not start new precautionary or enforcement procedures and does not continue those already started (with the exceptions provided for); vehicle seizures and mortgages already registered remain in place. The taxpayer is not considered in default for the checks under Articles 28-ter and 48-bis of Presidential Decree 602/1973 or for the DURC (certificate of social security compliance).

Ordinary instalment plan in progress: can I join if I am paying regularly?

Yes, an ordinary instalment plan does not prevent you from joining (if the debts are eligible). For eligible debts included in the application, payments are suspended until 31 July 2026; if the application is accepted, the instalment plan for those debts is automatically cancelled.

Loss of benefits: when you lose them

The settlement lapses for missed or insufficient payment of: the single payment (31/07/2026), or two instalments (even non-consecutive), or the last instalment of the plan. Payments made count as partial payments; deadlines and collection actions start again; the debts can no longer be paid in instalments under Article 19 of Presidential Decree 602/1973.

FAQ

1) Can I settle a fine issued by the local police (Municipality)?
No: only Highway Code fines imposed by state authorities (Prefectures) are covered.

2) Are waste tax (TARI) or car tax debts entrusted by local authorities or Regions covered?
No: the scheme does not include debts entrusted by local authorities and Regions.

3) Is a Revenue Agency tax assessment covered?
No: only debts from automated or formal checks (36-bis/36-ter; 54-bis/54-ter) are included, not those from assessments.

4) “Mixed” plan with debts that cannot be settled?
The suspension or cancellation applies only to eligible debts; for the others, you generally continue paying according to the original plan.

Do you want to know whether your tax bills qualify for the Rottamazione-quinquies and what the best solution is?

Contact us for:

• an eligibility check (eligible and non-eligible debts);
• requesting and reading your debt statement;
• a simulation of the amount due and planning of the deadlines;
• practical support with filing the application and managing any “mixed” instalment plans.