Overview
- The Rottamazione-quater program, created by the 2023 budget law, lets taxpayers settle debts from January 2000 through June 2022 by paying only the principal and notification or enforcement costs.
- Eligible individuals include those due to pay the ninth installment and those re-admitted after applying by April 30 under Law n.15/2025.
- A missed, delayed or partial payment by midnight results in automatic loss of amnesty benefits and reactivates full debt liability with penalties and interest.
- Through the ContiTu service, taxpayers can select which cartelle to include in their repayment plan before completing their final payment.
- Payment forms are available in mailed notices or online via the Agenzia delle Entrate-Riscossione reserved and public areas, and payments can be made at banks, post offices, authorized retailers, ATMs, on pagoPA, via the Equiclick app or at agency counters by appointment.