{"id":2118,"date":"2026-09-23T17:37:25","date_gmt":"2026-09-23T15:37:25","guid":{"rendered":"https:\/\/www.santoro.it\/rottamazione-quinquies-of-tax-debts-of-local-authorities-applications-from-16-october-to-15-december-2026\/"},"modified":"2026-10-26T15:19:56","modified_gmt":"2026-10-26T14:19:56","slug":"rottamazione-quinquies-of-tax-debts-of-local-authorities-applications-from-16-october-to-15-december-2026","status":"publish","type":"post","link":"https:\/\/www.santoro.it\/en\/rottamazione-quinquies-of-tax-debts-of-local-authorities-applications-from-16-october-to-15-december-2026\/","title":{"rendered":"Rottamazione-quinquies of tax debts of local authorities: applications from 16 October to 15 December 2026"},"content":{"rendered":"\n

This is not the reopening of the state tax settlement, for which the deadlines closed on 30 April. It is the same regulation applied to an independent group, and only for authorities that resolved to apply it by 31 July 2026.<\/em><\/strong><\/p>\n\n

From 16 October 2026, the window opens to join the facilitated settlement of tax debts entrusted for collection to the Collection Agent by local authorities. The regulation is that of Art. 1, paragraphs 82 to 101, of Law no. 199\/2025, but the scope is specific: tax and non-tax debts resulting from tax debts entrusted for collection by Regions, Provinces, Metropolitan Cities, and Municipalities between 1 January 2000 and 31 December 2023.<\/p>\n\n

The declaration must be submitted exclusively electronically, through the reserved area of the Italian Revenue Agency \u2013 Collection (AdER), by 15 December 2026<\/strong>. The same deadline applies to the integration of a declaration already submitted: a tax debt not selected by that date remains definitively excluded from the settlement.<\/p>\n\n

The first problem is knowing if your local authority has joined<\/h2>\n\n

The measure does not operate automatically: it applies only to the tax debts of authorities that have passed a resolution by 31 July 2026.<\/p>\n\n

There is no provision for the publication of a centralized list of participating authorities. The most reliable feedback on the scope will therefore emerge on 15 October<\/strong>, when the Agent publishes the submission procedures and makes the data of the definable tax debts available in the reserved area. It is from that moment that the verification becomes concrete, and the following two months are the actual time to conduct it.<\/p>\n\n

Two regulations not to be confused<\/h2>\n\n

This measure must be kept distinct from the independent one provided for by paragraphs 102 to 109 of the same law, which gives authorities the power to settle in a facilitated form revenues not entrusted to AdER<\/strong> \u2014 managed through direct collection or via private concessionaires \u2014 with their own regulations, scopes, and deadlines.<\/p>\n\n

The same taxpayer may hold positions subject to one or the other regulation. The qualification of the collection channel therefore precedes any further evaluation: establishing which of the two tracks each position belongs to is the first tax assessment to be carried out, not a procedural detail.<\/p>\n\n

What is paid and what is waived<\/h2>\n\n

The benefit consists of the payment of the principal amount only, increased by notification and enforcement procedure costs, with the waiver of:<\/p>\n\n

    \n
  • Penalties<\/li>\n\n\n\n
  • Interest, including late payment interest and interest for late entry in the tax roll<\/li>\n\n\n\n
  • Collection fees<\/li>\n<\/ul>\n\n

    Two clarifications are necessary, as they affect the convenience of very common positions.<\/p>\n\n

    For Highway Code violations<\/strong>, the main penalty remains fully due: the settlement applies only to interest and the surcharge referred to in Art. 27 of Law no. 689\/1981. Those expecting the fine to be waived will find savings significantly lower than expected.<\/p>\n\n

    Furthermore, tax debts resulting from sentencing by the Court of Auditors are excluded<\/strong>.<\/p>\n\n

    The payment schedule<\/h2>\n\n
      \n
    • 28 February 2027<\/strong> \u2014 AdER communicates the amounts due and the installment plan<\/li>\n\n\n\n
    • 31 March 2027<\/strong> \u2014 deadline for lump-sum payment<\/li>\n\n\n\n
    • Alternatively, up to fifty-four bi-monthly installments<\/strong>, with interest at 3% per annum starting from 1 April 2027 and a completion horizon beyond 2035<\/li>\n<\/ul>\n\n

      A plan of this duration is not a neutral fact: it commits the financial sustainability of the taxpayer \u2014 and, for business entities, the evaluation of the administrative body \u2014 well beyond the financial year in which the choice is made.<\/p>\n\n

      The effects of submission, and what it does not produce<\/h2>\n\n

      The submission of the declaration suspends the limitation and forfeiture periods and the obligations arising from previous extensions, and inhibits the adoption of new administrative freezes, mortgages, and enforcement procedures.<\/p>\n\n

      However, it does not remove those already registered. This is a distinction worth knowing before joining, as the most common expectation is exactly the opposite.<\/p>\n\n

      The forfeiture regime remains strict<\/h2>\n\n

      Paragraph 95 applies: the failure to pay, or the insufficient or late payment of the single installment, or of two installments even if not consecutive, results in the full reinstatement of the original debt, with payments already made treated as down payments.<\/p>\n\n

      The five-day grace period covers the single payment and the last installment. It does not cover the case of two missed installments<\/strong>, which is statistically the most likely scenario on a plan that can extend for nine years.<\/p>\n\n

      The selection must be made tax debt by tax debt<\/h2>\n\n

      From all this, it follows that joining is not a single decision, but a selection to be made position by position, weighing two elements in particular.<\/p>\n\n

      The first concerns tax debts for which an appeal is pending: the settlement involves a commitment to waive ongoing litigation, an evaluation that must be made on the merits of each dispute and not just on the arithmetic figure of the savings.<\/p>\n\n

      The second concerns positions already under an installment plan and in regular compliance: the completion of the settlement involves the automatic revocation of the existing extension. It is therefore necessary to verify that the new plan is effectively more convenient and more sustainable than the one it replaces, because forfeiture of the first precludes a return to the second.<\/p>\n\n

      A short window, on a scope to be assessed<\/h2>\n\n

      The useful time is limited and asymmetrical: the scope of participating authorities becomes verifiable on 15 October, the declaration expires on 15 December, and in between lies the only activity that really matters \u2014 the examination of individual tax debts, their eligibility for settlement, and the impact on pending litigation and ongoing extensions.<\/p>\n","protected":false},"excerpt":{"rendered":"

      This is not the reopening of the state tax settlement, for which the deadlines closed on 30 April. It is the same regulation applied to an independent group, and only for authorities that resolved to apply it by 31 July 2026.<\/p>\n","protected":false},"author":5,"featured_media":2119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-en"],"yoast_head":"\nRottamazione-quinquies of tax debts of local authorities: applications from 16 October to 15 December 2026 - Studio Santoro & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.santoro.it\/en\/rottamazione-quinquies-of-tax-debts-of-local-authorities-applications-from-16-october-to-15-december-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rottamazione-quinquies of tax debts of local authorities: applications from 16 October to 15 December 2026 - Studio Santoro & Partners\" \/>\n<meta property=\"og:description\" content=\"This is not the reopening of the state tax settlement, for which the deadlines closed on 30 April. 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