Overview
- The online service and FAQs are live, allowing submissions via reserved access with SPID/CIE/CNS or a public form with ID, plus an option to request an informational prospectus of eligible debts.
- The scheme covers charges assigned to collection from 2000 to 2023 for declared-but-unpaid taxes from automated or formal checks, certain INPS contributions not from assessments, and traffic fines issued by Prefectures.
- Local taxes, municipal police fines, and amounts from formal tax assessments are excluded, and debts already in a rottamazione-quater active through September 30, 2025 cannot be included.
- Taxpayers may pay in a lump sum by July 31, 2026 or in up to 54 bimonthly installments over nine years, with a minimum €100 per installment and 3% annual interest starting August 1, 2026.
- Applying halts new enforcement on definable debts and pauses ongoing actions that have not concluded, while existing liens or vehicle stops remain, and missing the lump sum or two installments (or the final one) triggers loss of benefits.