applications until 30 June – Corriere.it

June 30 is the deadline for sending the application to join the “Rottamazione quater”. By that date taxpayers will have to pay the debts entrusted for collection from 1 January 2000 to 30 June 2022, without penalties, default interest and premiums, not even traffic fines or other administrative sanctions. Requests are collected exclusively online on the Revenue Collection Agency website. The deadline is different, postponed to 30 September, for subjects who on 1 May had their residence or legal or operational headquarters in the territories affected by the flood in the Emilia-Romagna, Marche and Tuscany regions.

Amounts and deadlines

The new version of the simplified definition of the bills also applies to loads already included in the previous “scrapping”, regardless of whether they are up to date with the payments. The amount to be paid is only that due as principal and as reimbursement of expenses for any executive procedures and for notification rights. With the extension also slipped the deadline within which the Revenues will send the communication of the sums due for the completion of the facilitated definition: the subjects who have presented the aforementioned applications for membership will receive news by 30 September. While, according to the MEF, the deadline for the payment of the first or only installment (originally set for 31 July 2023) has been postponed to 31 October.

The installment plan

The installments may be paid in a single solution or in a maximum of 18 installments over five years. For those who choose installments in several tranches, the first two must have an amount equal to 10% of the total sums due. The remaining installments, if spread over the following four years, must be paid on February 28, May 31, July 31 and November 30 of each yearfrom 2024 to 2028. In case of payment by installments from 1 November 2023, interest will be due at the rate of 2% per annum.

Debts included and not included in the scrapping

As reported by the Revenue Agency, the debts that are included in the scrapping are:
• contained in folders not yet notified;
• affected by installment or suspension measures;
• already subject to a previous “Scrapping” even if lapsed due to failure, delay, insufficient payment of one of the installments of the relative previous payment plan.
Loads entrusted by private law social security funds/institutions fall under the “Scrapping quater” category only if the institution, by 31 January 2023, has taken steps to adopt a specific measure, to always send it by the same date to the Revenue or to publish it on its own website.
However, all loads before January 1, 2000 are not included and after June 30, 2022 and also:
▪ sums due by way of recovery of State aid;
▪ receivables deriving from convictions by the Court of Auditors;
▪ fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences;
▪ “traditional own resources” of the European Union and the Value Added Tax levied on importation;
▪ the sums entrusted by the local and/or territorial tax authorities for collection by means of payment notices (so-called Gia);
▪ charges entrusted by private-law social security funds/institutions which have not proceeded, by 31 January 2023, with the adoption of a specific provision aimed at including the same charges within the scope of application of the subsidized measure.

How to apply

As explained by the Collection Agency, the application for a facilitated settlement can be easily submitted electronically on the Agency’s website, by entering the public area (without the need for a pin and password) or the reserved area (for those with Spid , Cie or Cns and, for tax intermediaries, Entratel). Within his own reserved area, the taxpayer can submit the declaration of adhesion with a simple click, directly on the list of “definable” debts, folders, notices or loads that you want to insert in the application, therefore without the need to indicate the identification data of the deeds. On the institutional website of the Collection Agency, the service is also available for requesting the Information Prospectus, containing the list of loads that can be “scrapped” and the simulation of the amount to be paid following the reductions envisaged by the facilitated definition.