After months of waiting, Rottamazione-quinquies, the new facilitated settlement of debts entrusted to the collection agent, is finally underway. The measure represents a concrete opportunity for taxpayers and businesses who wish to regularize their debt position with more favorable conditions than those offered by ordinary regimes.
Which debts are covered by the measure?
The Rottamazione-quinquies concerns debts entrusted for collection between January 1, 2000, and December 31, 2023, including:
- various taxes
- INPS contributions not resulting from assessment
- penalties for traffic violations
This may also include debts already included in previous expired settlement plans. However, debts for which all installments of the Rottamazione-quater settlement plan have been paid in full by September 30, 2025, are excluded.
The advantages for taxpayers
Acceptance allows you to pay only the principal and the costs of notification and enforcement, excluding:
- penalties
- interest on arrears
- aggio
This represents a significant reduction in the total amount owed, which can make it feasible to regularize even substantial positions.
Payment methods and terms
Payment can be made:
- in a single payment by July 31, 2026, or
- in installments, up to a maximum of 54 bimonthly installments (with the final installment due in 2035).
An annual interest rate of 3% applies to installments, with a minimum installment amount of €100.
It is important to note that failure to pay even a single installment will result in the forfeiture of benefits and the resumption of ordinary collection actions by the collection agent.
How to verify definable loads
To find out which debts are covered by Rottamazione-quinquies, you can request the Prospectus:
- by accessing the reserved area of the Revenue Agency-Collection website;
- or by using the form available in the public area.
The document, which is generally made available within approximately 24 hours of the request, contains:
- the list of payment notices and/or definable debit notices;
- the amount due in the event of acceptance of the relief measure (net of any notification fees, enforcement costs, and interest on deferrals in the event of payment by installments).
Request a dedicated consultation to plan your regularization in the best possible way.
