The scrapping-quinquies of the files referring to taxes, duties and fines of Municipalities, Regions and other local authorities entrusted to the Revenue-Collection Agency comes to life. From today it is possible to request the information sheet online on the Agency website which contains the list of loads that can be included in the scrapping and the amount of the sums due for the facilitated settlement. The registration window will open tomorrow. Taxpayers will be able to send applications until December 15th exclusively electronically with the services available on www.agenziaentrateriscossione.gov.it.
The Agency recalls that the scrapping-quinquies does not concern local taxes managed in-house (direct collection) or entrusted to private concessionaires, for which the 2026 budget law gives local authorities 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 entity. The local authorities that have joined are approximately 1,500 in total. It is possible to request the information prospectus from the reserved area of the Revenue Agency-Collection website, which can be accessed with Spid, Cie and Cns and, for professionals and businesses, also with the credentials of the Revenue Agency, in the «Facilitated definition (Scrapping-quinquies territorial entities)» section. Within the next 12 hours the system will send 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 Revenue Agency-Collection website, by filling out the form available in the «Facilitated definition (Scrapping-quinquies territorial entities)» 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.
Starting from 16 October, taxpayers can submit the declaration of membership in the «Facilitated definition (Scrapping-quinquies territorial entities)» section, present both in the reserved area and in the public area of the Revenue Agency-Collection website. In the reserved area, the service will automatically propose 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 request 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 section «Facilitated definition (Scrappage-quinquies-territorial entities)» you will have to fill in the application by entering, among other things, the identification numbers of the payment slips you want to include in the request, the solution with which you intend to make the payment and an e-mail address where you can obtain the presentation receipt. The Revenue Agency-Collection will communicate the amount of the sums due for the facilitated definition by 28 February 2027. It will be possible to pay in a single payment, by 31 March 2027, or in a maximum of 54 bimonthly installments of the same amount. The subsidized definition will be ineffective following failure or insufficient payment of the first and only installment chosen to make the payment, or of two installments, even if not consecutive, or of the last installment of the plan.