The expiry of the next installment of the scrapping-quater is coming. The payment deadline is set at 31 May 2025 and concerns taxpayers who are in compliance with previous payments and therefore, to maintain the benefits provided, must continue to respect the deadlines indicated on their facilitated definition plan of the folders. In consideration of the five days of tolerance granted by law and discharges in the event of terms coinciding with holidays, the payments made by 9 June 2025 will still be considered timely.
To make the payment, the forms attached to the communication of the sums due by the Revenue-RE-RESUSION Agency must be used, also available in copy on the website www.agenziamentrateriscossione.gov.it. In the event of non -payment, or if it is made beyond the deadline or for partial amounts, the law provides for the loss of the benefits of the facilitated definition and the amounts already paid will be considered as a deposit on the sums due.
It is specified that the payment of the installment of 31 May does not concern taxpayers who, by 30 April last, submitted the application for readmission to the scrapping-quater pursuant to law no. 15/2025 of conversion of the Milleproroghe decree (Legislative Decree no. 202/2024). For these taxpayers, Revenue-Rassence Agency by the end of June will send a communication with the amount of the sums due and payment forms based on the installment plan chosen during the residential demand phase, with the first deadline set by the law at 31 July 2025.
Payment channels. It is possible to pay in the bank, to the post offices, in the tobacconists and recipes, to the ATMs (ATM) enabled branches, using the electronic channels of the banks, of the Italian Post Office and of all the other payment services (PSP) adhering to the Pagopa node, on the Revenue-Rooming Agency website or with the Equiclick app. You can also pay directly at the Revenue-Classness Agency counters by booking an appointment.
Online services. Taxpayers who need to recover the communication of the sums due and payment forms can always download a copy directly in the reserved area of the Revenue-Riscossion Agency website or receive them via e-mail by sending a request from the public area, without necessity therefore of access credentials, attaching an identification document. On the Revenue-Riscossion Agency website, the service is also available, the service that allows you to choose only some of the notices/folders contained in the communication of the sums due.
What provides for the facilitated definition. The subsidized definition of the loads entrusted to the collection agent from 1 January 2000 to 30 June 2022, the so-called scrapping-quater introduced by the Budget Law 2023 (Law no. 197/2022), allows you to pay only the amount due to capital and that due by way of reimbursement for any executive procedures and for notification rights. On the other hand, the sums due to penalties, interests enrolled in the role, interest of default and reception are not to be paid. As regards the debts relating to road fines or other administrative penalties (other than those imposed for tax violations or for violation of the contributory obligations), the sums due by way of interests (in any case called, therefore including the so -called “increases”), as well as those due by way of an application, are not to be paid.