Adnkronos (Adnkronos) –
The deadline for the second installment of the Rottamazione-quinquies (fifth tax deduction) is approaching. The payment deadline is set for September 30th and applies to taxpayers who have opted for the simplified settlement of tax bills introduced by the 2026 Budget Law. This is according to the Revenue Collection Agency.
Payment must be made using the form attached to the notification of the amounts due.
Taxpayers who need it can retrieve the communication, with the details of the amounts to be paid and the payment forms, directly in the reserved area of the website www.agenziaentrateriscossione.gov.it or receive them via email by sending a request from the public area, without the need for access credentials, attaching an identification document.
The rules of decadence.
In view of the payment deadline, it's important to remember that the Rottamazione-quinquies (fifth-rate debt settlement) ceases to apply if, by the due date of an installment of the plan, two installments remain unpaid or only partially paid. Therefore, if by September 30th the first two installments are omitted or insufficient (the previous installment was due on July 31st), the benefits of the facilitated settlement will cease.
Forfeiture of the Rottamazione-quinquies scheme also occurs following the omitted or insufficient payment of the last installment of the plan (if you have chosen to pay in only two installments, the second to be paid on September 30th is also the last), but in this case, payments made within 5 days of the expiry date, therefore by October 5th, will be considered timely.
The law, in fact, provides that this extended term of 5 days is considered only in the cases of payment in a single installment (which was due on July 31, 2026) or of the last installment of those in which the debtor has chosen to defer payment.
Payments can be made at banks, post offices, tobacconists, and authorized ATMs, using the online channels of banks, Poste Italiane, and all other Payment Service Providers (PSPs) participating in the pagoPA network, on the Agenzia delle entrate-Riscossione website, and with the Equiclick app. Payments can also be made directly at Agenzia delle entrate-Riscossione counters by booking an appointment.
To help taxpayers manage their payments, the Agenzia delle Entrate-Riscossione website offers a comprehensive calendar of all deadlines for the Rottamazione-quinquies (fifth-year tax deduction) and other ongoing simplified settlements. This useful tool allows you to track your payment dates, save them as reminders, and, if desired, proceed directly to instalment payments.
The simplified settlement introduced by Law No. 199/2025 (2026 Budget Law), which could be applied for by April 30, 2026, applies exclusively to certain debts assigned for collection between January 1, 2000, and December 31, 2023 (declared but unpaid taxes, failure to pay INPS contributions other than those required following an assessment, and administrative fines for traffic violations issued by the Prefectures). The simplified settlement allows payment of only the outstanding principal amount and the reimbursement of expenses for any enforcement proceedings and notification fees. However, interest and penalties included in the same debts, default interest, so-called "civil penalties" (ancillary to social security credits), and the premium will not be payable. However, with regard to administrative fines imposed for violations of the Highway Code by the competent State administrations (Prefectures), the sums due in the form of interest (however denominated, including the so-called "surcharges"), as well as those due in the form of premiums, are not payable.
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