Overview
- The draft allows up to 54 equal bimonthly installments over nine years, with applications due by 30 April 2026 and a first payment on 31 July 2026.
- Eligibility targets those who filed returns or received “avvisi bonari,” excluding non‑filers and prior quater participants, and covers debts from 2000 to 2023 including INPS and local levies such as IMU, TARI and fines.
- Interest charges are reported to be higher than in the previous round, with the agency rate near 4% versus 2% before and cumulative costs potentially approaching 36% on long schedules.
- The government dropped a proposed €100 minimum installment and now triggers loss of benefits only after two consecutive missed payments.
- Amendments are due by 14 November, with proposals under discussion to widen access, including for assessments with formal defects, though the final scope remains unsettled.