Countdown to submit the request to join the Rottamazione-quinquies. Applications must be sent electronically to the Revenue Agency-Collection website by April 30th. To support taxpayers, since last January special online services have been available that allow you to easily identify debts that can be “scrapped”, considering that the new facilitated definition, introduced by the 2026 Budget Law, has an application scope referring exclusively to certain loads entrusted for collection (taxes declared but not paid, failure to pay INPS contributions other than those requested following an assessment, administrative sanctions for violations of the highway code entrusted by the Prefectures). In fact, for those who submit the application from the reserved area of the site, the service automatically indicates only the “scrapable” debts, it will therefore be sufficient to select those for which you intend to adhere to the facilitated definition. Added to this is also the possibility of requesting the information sheet with the list of loads that can be “scrapped” and the corresponding amount due at a discounted rate.
Taxpayers who join the Scrappage-quinquies will pay the amount due without paying penalties, interest and premiums. It will be possible to pay in a single payment or in a maximum of 54 bimonthly installments over 9 years. The Revenue Agency-Collection will make available, by 30 June 2026, the communication of the sums due with the outcome of the application, the amounts to be paid for the purposes of the definition and the payment forms. The deadline for the first or single installment is set for 31 July 2026. On the website www.agenziaentrateriscossione.gov.it it is possible to consult the answers to the most frequently asked questions (FAQ) on the new subsidized definition.
How to submit the application
Taxpayers can send the declaration of membership in the “Facilitated definition (Rottamazione-quinquies)” section present both in the reserved area and in the public area of the website www.agenziaentrateriscossione.gov.it. In the reserved area – which can be accessed with Spid, Cie and Cns and, for professionals and businesses, also with the credentials of the Revenue Agency – the service automatically offers the list of “scrapable” loads, with the possibility of selecting those of interest to include in the request. It is always necessary to indicate whether you intend to pay in a single payment or in installments. In this regard, the law provides that, in the case of deferred payment, the amount of each installment cannot be less than 100 euros. Alternatively, the membership application can be submitted through the service available in the public area of the site, without the need for access credentials but by attaching the identification documentation. In the “Facilitated definition (Scrapping-quinquies)” section you must complete the application by entering, among other things, the identification numbers of the documents you wish to include in the request (payment slips or INPS debit notices).
How to obtain the prospectus
It is possible to request the information prospectus from the reserved area of the Revenue Agency-Collection website, in the “Facilitated definition” section, by filling in the appropriate screen. The system will send, within the next 12 hours, an email to the address indicated, with the link to download the prospectus within 5 days. Alternatively, the information prospectus can be requested in the public area of the site, by filling out the form available in the “Facilitated definition (Scrappage quinquies)” section and attaching the recognition documentation. In this case, after validation of the application and acceptance by the offices, if the attached documentation is correct, the taxpayer will receive an email with the link to download the information prospectus within 5 days.
What does Scrapping-quinquies provide?
The 2026 Budget Law (Law no. 199/2025) establishes the possibility of paying in a facilitated manner the debts entrusted for collection from 1 January 2000 to 31 December 2023 which derive from the failure to pay taxes resulting from the annual declarations and from the automatic and formal checks on the declarations (articles 36-bis and 36-ter of Presidential Decree no. 600/73 and to articles 54-bis and 54-ter of Presidential Decree no. 633/72) or by failure to pay social security contributions due to INPS, with the exclusion of those requested following an assessment. Administrative sanctions imposed for violations of the highway code, referred to in Legislative Decree 30 April 1992, n., also fall within the scope of application. 285, by the competent state administrations (Prefectures). Debts already subject to the previous three scrappings or the “balance and write-off” for which taxpayers have incurred the forfeiture are also eligible for Scrapping-quinquies, as long as they fall within the aforementioned cases, as well as those already subject to Scrapping-quater (and related readmission) for which, as of 30 September 2025, the benefits have been lost. The rule, however, excludes debts already included in Scrappage-quater payment plans (and related readmission) for which, as of 30 September 2025, all the overdue installments have been paid.
The facilitated definition allows you to pay only the amount of the residual debt due as capital and that due as reimbursement of expenses for any enforcement procedures and notification rights. However, the interest and penalties included in the same charges, the default interest, the so-called “civil penalties”, accessory to social security credits, and the premium will not be payable. As regards the administrative sanctions imposed for violations of the highway code by the competent State administrations, however, the sums due as interest (however called, including the so-called “increases”), as well as those due as a premium, are not to be paid.