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The deadline by which Regions and local authorities must communicate the possible application of the facilitated definition, so-called Scrapping-quinquies, to loads relating to their own income entrusted to the collection agent (for example Imu, Tari, car tax, road fines) expires on 31 July. The deadline, initially set for 30 June 2026, the Revenue Agency recalls in a note, was postponed by law no. 113/2026 (excise-ter decree), which also redefined all the other terms, such as the time window for the submission of applications by taxpayers which has been postponed to next October.
On www.agenziaentrateriscossione.gov.it, in the «Credit Bodies» section, the form that the interested territorial bodies must use for communicating the measure adopted to the Revenue Agency-Collection is available, to be sent exclusively to the certified email address (PEC) indicated in the form, together with a copy of the document itself.
The decree law provides for the extension of the Scrappage-quinquies (Budget Law 2026), also to all debts, tax and non-tax, with the exclusion of those resulting from convictions of the Court of Auditors, resulting from the burdens entrusted to the Collection Agent from 1 January 2000 to December 2023 by the Regions and local authorities. The application of the facilitation measure, specifies the Agency, is subject to the adoption by the entity concerned of a specific provision to be published on its institutional website and transmitted to the Revenue Agency-Collection by the deadline of 31 July 2026.
The measure refers only to loads entrusted to the Revenue Agency-Collection and does not, however, concern local taxes managed on their own (direct collection) or entrusted for compulsory collection to private concessionaires, for which the 2026 Budget Law gives local bodies the possibility of issuing specific resolutions and regulations to introduce an autonomous facilitated definition which will be managed according to the methods decided by each body.
After the local authority has adopted the provision for applying the Scrappage-quinquies to the loads entrusted to AdeR, taxpayers will be able to submit membership requests between 16 October and 15 December 2026 with the electronic methods that the Revenue Agency will publish on its website by 15 October 2026, the date by which the data necessary to identify the definable loads will be available in the reserved area of the website.