THE’Revenue-Christ agency has activated the service to submit the application for readmission to the scrapping-quaterforeseen by Law no. 15/2025 of conversion of the Milleproroghe decree (Dl n. 202/2024).
The readmission is intended for taxpayers who al 31 December 2024 they had Deca payment plans from the Facilitated definition.
The request must be sent exclusively online by April 30, 2025 On the website www.agenziamentrateriscossione.gov.it, where the Faq with operational details.
What does the Milleproroghe decree provide for
The law establishes that taxpayers lapsed by the Scrapping-quaterbecause of failure, insufficient or late payment up to 31 December 2024can be redeemed presenting a new request by April 30, 2025.
Payment options
The taxpayer can choose between:
- Payment in a single solutionby July 31, 2025.
- Installment up to a maximum of 10 installmentswith deadlines:
- July 31, 2025
- November 30, 2025
- February 28, 2026
- May 31, 2026
- 31 July 2026
- November 30, 2026
- February 28, 2027
- May 31, 2027
- July 31, 2027
- November 30, 2027
How to submit the application
The request must be sent exclusively onlineusing the service “Riammermission Scrapping-Quater”available on the website ofRevenue-Christ agency.
Presentation methods
If the Communication of the sums due It has been lost, it is possible to request a copy through the website of theRevenue-Christ agency.
Outcome of the request
By June 30, 2025theRevenue-Christ agency will send a communication containing:
- THE’overall amount to be paid.
- The Payment plan of installments choice.
What is scrapping-quater
There Facilitated definition it concerns the debts entrusted to theCollection agent between the January 1, 2000 and 30 June 2022 and was introduced by Budget law 2023 (Law no. 197/2022).
Allows you to pay Alone:
- The capital.
- The Expenses for executive procedures.
- THE notification rights.
Instead, they must not be paid:
- Penalties.
- Interests registered in the role.
- Mora interests.
- Regret.
For debts relating to road fines or to others administrative penalties (other than those for tax violations or contributory), are not due:
- Interests (however called, including the so -called “increases”).
- Regret.
FAQ – Riampission to the facilitated definition (“Scrapping -Quater”)
What debts can be readmitted to the scrapping-quater?
Only i are allowed debts already included in a plan of Scrapping-quater and lapsed for:
- Non -payment of one or more installments expiring up to 31 December 2024.
- Payment late of at least one installment, beyond the 5 -day tolerance term.
- Partial payment of at least one installment.
The debts for which the Payment plan is still in order.
Is it mandatory to apply to be readmitted?
Yes, the application must be submitted exclusively online by April 30, 2025.
Can payment be paid installment?
Yes, you can choose between:
- Payment in a single solution by July 31, 2025.
- Up to 10 installmentswith deadlines in the months of July and November from 2025 to 2027.
On the installments, a Interest rate of 2% per year Starting from November 1st 2023.
Can I add new folders not included in the previous question?
No, the readmission concerns exclusively the debts already included in the “communication of the sums due”.
What happens after submitting the application?
By June 30, 2025theRevenue-Christ agency will send a new communication with:
- The overall amount to be paid.
- The chosen payment plan.
If I made payments after the forfeiture, will they be considered?
Yes, the amounts already paid will be scaled by the due capital.
What happens to the current installments?
If the application is presented, the payments of any Previous installments I am suspended until 31 July 2025. If the question is accepted, the ongoing installments will be automatically revoked.
The presentation of the application blocks executive actions?
Yes, theRevenue-Christ agency:
- Will not start new procedures precautionary or executive.
- Will not continue executions already startedexcept for auctions already concluded.
- Will not revoke administrative or existing mortgages.
- The taxpayer will not be considered defaulting for the DURC he is payments of the public administration.
Can residents in the areas affected by the flood of May 2023 be readmitted?
Yes, as long as the debts fall within the criteria of the Scrapping-quater and have lapsed by 31 December 2024.