We would like to point out that the Budget Law 2026 (Law No. 199/2025) provided for the facilitated definition “Rottamazione-quinquies” of entrusted loads to the Agenzia delle Entrate-Riscossione in the period 1 January 2000 to 31 December 2023.
The following burdens can be defined in a facilitated manner:
- taxes resulting from the annual returns and from the automated and formal control activities referred to in Articles 36-bis and 36-ter, Presidential Decree no. 600/73 (direct taxes) and Articles 54-bis and 54-ter, Presidential Decree no. 633/72 (VAT);
- social security contributions due to INPS, excluding those requested as a result of an inspection;
- administrative sanctions for traffic violations by the competent State Administrations (Prefectures).
The application for scrapping can be submitted by 30 April 2026.
Those who opt to avail themselves of this measure are allowed to pay only the capital due and the costs of service or execution, with cancellation of penalties and interest, interest on arrears and collection surcharges.
It will be possible to pay the amount due under the facilitated settlement, alternatively:
- in a single instalment - by 31 July 2026;
- in a maximum of 54 bi-monthly instalments, the first of which is due by 31 July 2026, with subsidised interest at 3% per annum on the instalments following the first.
Forfeiture of benefits will occur in the event of failure to pay or insufficient payment of the first or single instalment, two instalments (even if not consecutive) or the last instalment.
The scope of application of Rottamazione-quinquies also includes loads already subject to it:
- of the first three amnesties or the “Saldo e stralcio” for which the ineffectiveness of the Facilitated Definition has been determined as a result of failure to pay or failure to timely pay the amounts due on the due dates;
- of the Scrapping-quater or of the Readmission to the Scrapping-quater for which, as at 30 September 2025, the benefits of the facilitating measure were lost, since not all the instalments due on that date had been duly paid.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.