Overview
- The Chamber of Deputies approved the decree in a confidence vote on May 20, 2026, making the package law and triggering immediate implementation steps for authorities and taxpayers.
- Rottamazione quinquies is extended to tax collection files for road fines, IMU, TARI and school fees assigned to the collection agency from 2000 to 2023, with territorial bodies required to notify Ader by June 15 if they will allow debts to be settled.
- Ader will publish the definable charges by September 15 and taxpayers can apply for the settlement from September 16 to October 31, 2026 with payments due by January 31, 2027 or spread over 54 bimonthly instalments.
- Insolvency rules were adjusted to encourage concordato preventivo uptake by moving the adhesion deadline to October 31 for the 2026–27 period and setting higher minimum proposal thresholds of 30% or 35% for fiscally unreliable VAT-registered taxpayers.
- The law softens enforcement on professionals by delaying PA payment offsets until June 15 and applying them only for debts of at least €5,000, restores the Participation Exemption that excludes 95% of dividends and capital gains from tax, suspends the €2 small-package tax until June 30, and creates a June 30 trigger for strengthened fuel price monitoring.