deadline June 30, how to apply – Corriere.it

The press release from the Revenue Agency also reminds us of this: we are in the final stages for the presentation of applications for the “scrapping” of tax bills. The deadline is set by law at 30 June, a deadline within which it is still possible to adhere to the facilitated definition to pay “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. As regards subjects who on May 1st had residence or legal or operational headquarters in the territories affected by the flood in the Emilia-Romagna, Marche and Tuscany regions, the deadline is postponed to September 30th.

Two day break

Requests are collected exclusively online on the Revenue Collection Agency website (at this link). Membership in the so-called “Scrapping quater” has a reserved web service, which will be suspended for the two days following the closure of applications to allow for the fine-tuning of general operations. Starting from 3 July it will be available again only for those interested in the extension due to the floods in May.

How to ask the question

There are just a few steps for submitting the application for a facilitated definition. It is necessary to access the Revenue website, use the appropriate service available both in the public area, entering without the need for a password or pin, and in the reserved area (using data from Spid, Cie or Cns and Entratel for tax intermediaries). A specific function makes the procedure more immediate, allowing you to select with a simple click the options directly from the list of “definable” payables, the folders, notices or loads that you want to include in the application, therefore without the need to indicate the data document identifiers. The Agency will send by 30 September the communication with the outcome, the amount of the sums due for the purposes of the settlement and the payment forms based on the installment plan chosen in the application phase.

What does scrapping involve (and what doesn’t).

The scrapping introduced by the 2023 budget law, as anticipated, applies to loads entrusted to the collection agent from 1 January 2000 to 30 June 2022, even if included in previous “scrapping” and regardless of whether they are up to date with payments. Participants will only be able to pay the amount due as principal and the amount due as reimbursement of expenses for any executive procedures and for notification rights. On the other hand, the sums due by way of penalties will not be paid, registered interest, late payment interest and premium. With regard to debts relating to road fines or other administrative sanctions (which differ from those for tax violations or contributory obligations), access to the facilitation measure provides that the sums due by way of interest are not to be paid (in any case denominated, including therefore the “increases”), as well as those due as a premium. On the other hand, the charges relating to the EU’s own resources and the VAT collected on importation, the recovery of state aid, the credits deriving from convictions pronounced by the Court of Auditors and fines, fines and pecuniary penalties due as a result of measures and criminal convictions.

The installment plan

The amount due for the facilitated settlement can be paid in a single installment or spread over a maximum of 18 installments over five years. For those who choose this second option, the first two installments have an amount equal to 10% of the total sums due e their deadlines are set at 31 October and 30 November 2023. 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 year, from 2024 to 2028. In case of payment by installments from November 1, 2023, interest will be due at the rate of 2% per annum.