The Rottamazione Quinquies is the Italian government’s latest tax amnesty measure introduced in the 2026 Budget Law. It gives taxpayers the chance to settle certain longstanding tax and social security debts without paying penalties, interest on late payment or collection fees, provided they meet specific conditions and deadlines.
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Who Can Apply and What Debts Are Covered
The scheme applies to tax and social security debts assigned to the tax collection agency (Agenzia delle Entrate-Riscossione) between January 1, 2000 and December 31, 2023. This includes:
- Unpaid taxes resulting from tax returns or administrative assessments.
- Certain INPS social security contributions.
- Other charges entrusted to the collection agency.
However, debts already included in a previous settlement plan that is currently in good standing do not qualify for Rottamazione Quinquies.
How to Submit Your Application
Taxpayers must submit the application for Rottamazione Quinquies exclusively online through the official portal of Agenzia delle Entrate-Riscossione. There is no paper form. the procedure is fully electronic.
Applications can include one or more debts, and taxpayers must indicate whether they plan to pay:
- In a single lump sum.
- In installments over a period of up to nine years (maximum 54 bi-monthly payments).
When completing the online form, applicants must provide personal identification (via SPID, CIE or similar digital credentials) and specify which debts they want to include in the settlement.
Deadline and Calendar of Payments
The deadline to submit the online application is April 30, 2026. This is a peremptory deadline; applications submitted after this date will not be accepted.
Once the application is submitted:
- The Revenue Agency will notify taxpayers of the exact amounts due and the schedule of payments by June 30, 2026.
- The first payment (or the single lump sum) must be made by July 31, 2026.
- If paying by instalments, the remaining amounts must be paid according to the official schedule (bi-monthly deadlines over a maximum of nine years).
Payment Options and Interest
Taxpayers can choose between:
- A single payment due by July 31, 2026.
- Installment payments up to a maximum of 54 bi-monthly instalments, spread over up to nine years.
- Installment plans, interest at a specified annual rate (typically around 3%) begins to accrue from August 1, 2026.
Benefits of Applying
Choosing to participate in the Rottamazione Quinquies programme offers key advantages:
- Zero penalties and late payment interest on eligible debts.
- Suspension of enforcement actions, such as garnishments, administrative locks, or asset seizures, for the included sums once the application is submitted.
- A clear payment plan, making it easier to manage long-standing liabilities.
Important Tips Before You Apply
Before submitting an application, taxpayers should:
- Review all debts eligible for settlement with the help of the online portal or a tax professional.
- Consult a tax advisor or CAF (tax assistance centre) if unsure about eligibility or to calculate the most convenient payment option.
- Apply well ahead of the April 30 deadline to avoid technical issues or delays on the portal
The Rottamazione Quinquies represents a significant opportunity for taxpayers with long-standing debts to the Italian tax authorities. By submitting a timely online application and choosing a payment plan that suits their situation, taxpayers can achieve legal and financial clarity, avoid additional penalties and plan a manageable path out of fiscal uncertainty.
