Adnkronos (Adnkronos) – The five-year plan for tax, duty, and fine debt relief for municipalities, regions, and other local authorities is now in full swing. The Revenue Agency (Agenzia delle Entrate-Riscossione) has published a service on its website that allows users to identify debts eligible for relief and how to apply. This measure applies to taxpayers with debts owed to entities that have notified the Revenue Agency (Agenzia delle Entrate-Riscossione) of their decision to apply the simplified settlement to their revenue (such as vehicle tax, IMU, TARI, and traffic fines), which are entrusted to the collection agent.
The complete list of approximately 1.500 affected entities is available on the website www.agenziaentrateriscossione.gov.it.
You can request an information sheet online, which contains the list of eligible items for scrapping and the amount due for the facilitated settlement. The application window opens today, as required by law.
Taxpayers will be able to submit applications exclusively online until December 15th using the services available at www.agenziaentrateriscossione.gov.it. An informative video and answers to frequently asked questions (FAQs) regarding the Scrapping-quinquies program for local authorities are also available on the website.
Please note that this measure applies only to taxes assigned to the Revenue Agency (Agenzia delle Entrate-Riscossione) and does not apply to local taxes managed directly (direct collection) or entrusted to private concessionaires. The 2026 Budget Law grants local authorities the right to issue specific resolutions and regulations to introduce an autonomous simplified tax definition, which will be managed according to the procedures established by each authority.
The information sheet can be requested from the reserved area of the Agenzia delle entrate-Riscossione website, which can be accessed with SPID, CIE, and CNS. For professionals and businesses, the information sheet can also be requested using the Revenue Agency credentials, in the "Simplified Definition (Rottamazione-quinquies enti territoriali)" section. Within 12 hours, the system will send an email to the specified address with a link to download the sheet within 5 days. Alternatively, the information sheet can be requested from the public area of the Agenzia delle entrate-Riscossione website by completing the form available in the "Simplified Definition (Rottamazione-quinquies enti territoriali)" section and attaching the identification documentation. In this case, after the application has been validated and processed by the offices, if the attached documentation is correct, the taxpayer will receive an email with a link to download the information sheet within 5 days.
Here's how to submit the application. Starting today, taxpayers can submit their application in the "Simplified Definition (Rottamazione-quinquies enti territoriali)" section, available in both the private and public areas of the Agenzia delle Entrate-Riscossione website. In the private area, the service will automatically display a list of eligible items, with the option to select those of interest to include in the application. It is always necessary to indicate whether you wish to pay in a single payment or in installments. In this regard, the law stipulates that, in the case of deferred payment, the amount of each installment cannot be less than €100. Alternatively, the application can be submitted through the service available in the public area of the website, without requiring login credentials, but by attaching identification documentation. In the "Simplified Definition (Rottamazione-quinquies- territorial entities)" section, you will need to complete the application by entering, among other things, the identification numbers of the payment slips you wish to include in the request, the payment method you intend to use, and an email address where you can obtain a receipt.
The Revenue Agency (Agenzia delle Entrate-Riscossione) will communicate the amount due for the facilitated settlement by February 28, 2027. Payment can be made in a single payment by March 31, 2027, or in a maximum of 54 equal bimonthly installments. The facilitated settlement will be invalidated following failure to pay the first and only installment, or two installments, even non-consecutive, or the final installment of the plan.
Legislative Decree No. 38/2026 (the so-called tax decree, converted with amendments by Law No. 88/2026) extended the Scrappage-quinquies (2026 Budget Law) to all tax and non-tax debts, excluding those resulting from convictions by the Court of Auditors, resulting from charges entrusted to the Collection Agent from January 1, 2000, to December 31, 2023, by Regions and local authorities. 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 charges, default interest, and premiums will not be payable. However, with regard to administrative fines imposed for violations of the Highway Code, the sums due as interest (however denominated, including the so-called "surcharges"), as well as those due as premiums, are not payable.
Application of the relief measure is subject to the interested entity adopting a specific provision published on its institutional website and transmitted to the Revenue Agency-Collection by July 31, 2026. Debts already subject to the previous three debt write-off programs for which taxpayers have become ineligible for debt write-offs are eligible for the local revenue write-off program, provided they fall within the aforementioned categories, as well as debts already subject to the fourth debt write-off program (and related readmission) for which, as of September 30, 2025, the benefits have been lost. The rule, however, excludes debts already included in fourth debt write-off payment plans (and related readmission) for which, as of September 30, 2025, all overdue installments were regularly paid.
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