By December 15th, you can request the write-off of old IMU, TA.RI., car tax, fines and other sums owed to territorial authorities, which have been entrusted to the Revenue Agency-Collection since 2000 to 2023.
Both natural persons and entities other than natural persons may participate.
The original debt must be paid, in addition to any notification and enforcement costs, without penalties, interest recorded in the registry, default interest and collection fees; for fines, however, the original penalty remains due, while no interest, including any surcharges, nor collection fees must be paid.
The write-off is only valid for debts owed to the entities that have chosen to join; I should point out that some entities have joined only for certain revenues.
This does not include the taxes that the municipality collects directly or through private companies.
Debts resulting from Court of Auditors judgments are also excluded from the debt restructuring.
The new deferral scheme does not apply, finally, to state taxes (IRPEF, VAT, etc.), nor to INPS contributions.
The Revenue Agency-Collection will communicate the outcome of the request by the 28th of February; in case of a positive outcome, the payment methods are two:
- in a single solution, by March 31, 2027;
- up to 54 bi-monthly installments (nine years), at an interest rate with a 3% -year grace period, with a minimum installment of 100.00 euros and the first installment to be paid by March 31, 2027.
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.