Revenue-Christ Agency has published the service on its website to submit the application for readmission to the scrapping-quater. The readmission, provided for by law no. 15/2025 of conversion of the Milleproroghe decree (Legislative Decree no. 202/2024), concerns taxpayers who at 31 December 2024 had payment plans lapsed by the facilitated definition. The request must be transmitted electronically by 30 April 2025. On the website www.agenziaentrateriscossione.gov.it the answers to the most frequently asked questions (FAQ) on the readmission to the scrapping-quater were also published.
What does the Milleproroghe decree provide for.
The law establishes that, limited to the debts included in the declarations carried out at the time to join the “scrapping-quater”, the taxpayers who, on 31 December 2024, have incurred the ineffectiveness of the relative facilitated definition (decayed CD) following the failure, insufficient or late payment of what is due to the expected deadlines, can be readmitted by presenting a new request by 30 April 2025. In the application, the taxpayer will have to choose whether to pay in a single solution, by 31 July 2025, or in a maximum number of 10 installments of equal amount scheduled, the first two, on 31 July and 30 November 2025, and the following on February 28, May 31, July and November 30 of the years 2026 and 2027.
Online question by April.
The request for readmission to the scrapping-quater must be submitted exclusively in electronic methods by 30 April 2025 using the new “Riamming Scragation-Quater” service available on the website www.agenziamentrateriscossione.gov.it, both in the reserved and public area. The procedure to be followed in the two cases is different.
From the reserved area of the site, which is accessed using the personal access credentials (SPID, CIE or CNS and, for tax intermediaries, Entratel), the residential request is more immediate and it is not necessary to attach the identification documentation. In the subsidized definition section, through the “Riammermission-Quater Riammermission” service, you can directly select the folders and notices that you want to include in the demand demand among those that are automatically proposed, then indicating the number of installments in which you want to make the payment. The service proposes, in fact, only the folders and notices relating to the debts already the subject of “scrapping-quater” for which the conditions for readmission recur.
To send the application through the “Riamming Scragation-Quater” service available in the public area, however, it is necessary to fill in the online form, insert the communication number of the sums due (already received at the time following the joining the scrapping-quater) in which the folders and notices for which the readmission and the number of these folders/notices were requested. Subsequently it is necessary to indicate in how many installments you intend to make the payment (maximum ten), an email address where the application is sent and attaching the expected identification documentation. After confirmation, the service informs that sending the request was successful, transmitting an email with a link to be validated within 72 hours. Please note that in the event of loss of communication of the sums due, it is possible to obtain a copy in the manner indicated on the Revenue-CARE AGENCY website.
Outcome of the request by June.
To those who submit the request to be readmitted to the scrapping-quater, the Revenue-RESSION Agency will send, by June 30, 2025, a communication with the amount of the sums due and payment forms based on the installment plan chosen during the demand application.
What is scrapping-quater.
The facilitated definition of the loads entrusted to the collection agent from 1 January 2000 to 30 June 2022, so-called scrapping-quater, was introduced two years ago by the Budget Law 2023 (Law no. 197/2022) and allows you to pay only the amount due by way of capital and that due to reimbursement of expenses for any executive procedures and for the 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.