Overview
- Applications must be submitted electronically by April 30, 2026, with the first or single payment due July 31, 2026.
- Taxpayers can apply via the reserved area using SPID, CIE or CNS, which displays only eligible debts, or via the public area with an ID upload, and may request an information statement detailing reducible charges and amounts due.
- Eligibility covers charges entrusted from 2000 to 2023 for omitted payments from automated or formal checks, INPS contributions excluding assessments, and Prefecture-issued traffic fines, while local taxes, municipal police fines and assessment-based claims are excluded.
- Payments may be made in a single tranche or up to 54 bimonthly installments over nine years with a €100 minimum per installment and 3% annual interest from August 1, 2026 on deferred sums, as penalties, arrears interest and aggio are waived.
- Filing pauses new enforcement and suspends ongoing actions except auctions already awarded, benefits are forfeited if the single payment is missed or two installments or the final installment go unpaid, Ader will issue outcome notices with schedules by June 30, and the technical report projects roughly €9 billion in receipts from about €13 billion eligible with a net cost near €800 million.