Deadline for adhesion: 30.04.2025
First instalment due date: 31.07.2025
Rottamazione Quater is a tax debt relief measure that allows taxpayers to regularise their outstanding tax debts with the tax authorities by taking advantage of a discount on penalties and interest.
The Government has officially approved the reopening of the Rottamazione Quater offering a new opportunity for taxpayers who want to regularise their tax debts with facilitated conditions.
Law No. 15/2025, converting the Decreto Milleproroghe (Decree-Law No. 202/2024), published in the Official Gazette of 24.02.2025, introduced a new possibility for taxpayers who have forfeited the Rottamazione Quater.
Specifically, by adhering to the Rottamazione Quater you can enjoy the following benefits:
– Pay only the residual debt (capital) without having to pay penalties and interest on arrears,
– Pay in instalments, with deferred plans of up to 5 years,
– Stop enforcement procedures and administrative detentions, if any.
Those who had adhered to the Rottamazione Quater but failed to meet the payment deadlines, forfeited their benefit and had their entire debt reinstated including penalties and interest.
Thanks to the reopening of the terms, those who lost the benefit can be readmitted to the facilitated definition.
Taxpayers who had already applied for the Rottamazione Quater but were forfeited for non-payment by 31.12.2024 may apply for readmission.
Readmission is available to those who:
– Have not paid one or more instalments due until 31.12.2024,
– have made a late payment beyond the 5-day grace period provided by law or with a lower amount than due.
Taxpayers who have met all due dates up to 31.12.2024 do not have to apply. They will simply have to continue paying the instalments under their payment plan.
How to apply for readmission?
To be readmitted, taxpayers must apply by 30.04.2025 using the telematic procedure that will be published by the Revenue Agency within 20 days of the law coming into force.
In the application, the taxpayer must indicate the debts for which he intends to request readmission and the payment method chosen for the balance of the debt.
- Taxpayers will be able to choose between 2 payment options: payment in one lump sum by 31.07.2025 or payment in instalments (up to 10 equal instalments) with deadlines:1° e 2° rata: 31 July e 30 november 2025,
- Subsequent instalments: 31 May, 31 July and 30 November of the years 2026 and 2027.
Failure to pay even a single instalment will result in forfeiture of readmission and reinstatement of the entire original debt, including penalties and interest, as well as the possible initiation of enforcement proceedings by the Inland Revenue Agency.
Many customers ask us what happens after the application is submitted.
The Revenue Agency will send taxpayers an official notice by 30.06.2025 with:
– The total amount due for the Facilitated Definition,
– The details of the individual instalments and their due date,
– The foreseen interest: an interest rate of 2% per annum will be applied to the amounts to be paid, starting from 01.11.2023.
With regard to payments already made after forfeiture, if a taxpayer has made payments after the forfeiture of the Rottamazione Quater, these will be considered as advance payments on the total debt including:
– Amount due for facilitated settlement (capital share),
– Penalties and interest that were cancelled with the Rottamazione quater but which become due again in case of forfeiture.
In short, to avoid permanently losing the benefits, it is necessary to adhere within the deadline.
Our firm is available to:
– Check whether your payment plan falls under readmission,
– Prepare your application by 30.04.2025,
– Calculate the amount due and choose the best payment strategy.
For information and assistance, please do not hesitate to contact us!