Overview
- The new program covers collection files assigned from 2000 through 2023 and excludes non‑filers and debts arising from tax assessments.
- Eligible taxpayers can pay in a single solution or in up to 54 equal bimonthly installments, owing only principal and certain procedural costs as interest, penalties, interest on arrears and collection fees are waived.
- Applications are due by 30 April 2026, the first installment is expected on 31 July 2026, and filing an application pauses prescription and most new enforcement actions except for liens already registered.
- Debts already included in the ongoing Rottamazione quater cannot be transferred, and taxpayers current on quater payments are not allowed to switch.
- The government highlights a large backlog and uncertain uptake, local taxes and fines such as IMU, TARI and municipal penalties are eligible, and no minimum initial installment is planned.