{"id":2131,"date":"2025-04-27T21:49:39","date_gmt":"2025-04-27T19:49:39","guid":{"rendered":"https:\/\/www.santoro.it\/rottamazione-quinquies-2026-the-new-tax-settlement-for-tax-payment-notices-update-october-2025\/"},"modified":"2026-10-26T15:20:53","modified_gmt":"2026-10-26T14:20:53","slug":"rottamazione-quinquies-2026-the-new-tax-settlement-for-tax-payment-notices-update-october-2025","status":"publish","type":"post","link":"https:\/\/www.santoro.it\/en\/rottamazione-quinquies-2026-the-new-tax-settlement-for-tax-payment-notices-update-october-2025\/","title":{"rendered":"Rottamazione-quinquies 2026: the new tax settlement for tax payment notices (update October 2025)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The <strong>Rottamazione-quinquies<\/strong> is the new tax settlement measure that the Government is preparing to introduce with the <strong>2026 Budget Law<\/strong>. Although the final text has not yet been approved, the structure of the measure is now clear and follows the model of previous settlements, while introducing some significant innovations for businesses and taxpayers.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>What is the Rottamazione-quinquies and how does it work<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">The new Rottamazione-quinquies will allow taxpayers with tax debts registered in the role to regularize their position by paying only the principal, without having to pay penalties or late payment interest. Notification and collection costs remain due.<br\/><br\/>In practice, those who join will be able to significantly reduce the total amount owed to the Treasury, gaining a real opportunity to get back in good standing with the tax authorities.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong><br\/>Who can join the Rottamazione-quinquies 2026<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The measure should cover all tax debts entrusted for collection to the Italian Revenue Agency \u2013 Collection (AdER) between January 1, 2000, and December 31, 2023. Those who had already joined previous facilitated settlements, such as the Rottamazione-quater, but had lost their eligibility due to missed installment payments, may also participate.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong><br\/>Excluded are:<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">&#8211; debts arising from illegal state aid,<br\/>&#8211; amounts due following judgments of the Court of Auditors,<br\/>&#8211; and criminal penalties.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>What are the main innovations<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Among the most relevant innovations of the Rottamazione-quinquies are:<\/p>\n\n<p class=\"wp-block-paragraph\">&#8211; Installment plan up to 9 years, with a maximum of 108 monthly installments;<br\/>&#8211; Greater payment flexibility, avoiding automatic forfeiture for minor delays;<br\/>&#8211; Simplified online procedure, directly on the Italian Revenue Agency \u2013 Collection (AdER) portal;<br\/>&#8211; Option to choose which tax payment notices to include in the application.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Deadlines and how to join<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">It is not yet possible to submit an application: we must wait for the publication of the final text and the related implementing measure. Adhesion will take place through the Italian Revenue Agency \u2013 Collection (AdER) portal, where it will be possible to check your debt situation, select the notices to include, and choose your preferred payment plan.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Differences between Rottamazione-quater and Quinquies<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">The Rottamazione-quinquies differs from the previous Quater in the duration of the installment plan and in the greater tolerance for errors or delays in payments. Furthermore, it expands the pool of potential beneficiaries by including those who had lost eligibility from previous settlements.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Is it worth joining the Rottamazione-quinquies?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">For those with pending tax payment notices, the Rottamazione-quinquies represents a new opportunity for savings and regularization. Paying only the principal, eliminating penalties and interest, can significantly reduce the overall debt and allow for more sustainable planning.<\/p>\n\n<p class=\"wp-block-paragraph\">However, it is advisable to carefully assess the convenience of the measure, analyzing your tax situation on a case-by-case basis.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>How to prepare for the opening of the terms<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Even though the measure is not yet in force, it is useful to get ahead of the timeline by checking:<br\/>&#8211; the list of your tax payment notices,<br\/>&#8211; the residual amount of each debt,<br\/>&#8211; and your financial capacity to join the installment plan.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Assistance and professional advice<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Santoro &amp; Partners will closely monitor the evolution of the Rottamazione-quinquies, providing timely updates and personalized support to businesses and individuals. Our team can assist you in verifying your debt position, analyzing the convenience of the settlement, and submitting your application as soon as the official terms open.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Rottamazione-quinquies is a proposed tax settlement for debts from 2000 to 2023, currently under discussion in the Senate.<\/p>\n","protected":false},"author":5,"featured_media":2133,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rottamazione-quinquies 2026: the new tax settlement for tax payment notices (update October 2025) - Studio Santoro &amp; 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-2026-the-new-tax-settlement-for-tax-payment-notices-update-october-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rottamazione-quinquies 2026: the new tax settlement for tax payment notices (update October 2025) - Studio Santoro &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The Rottamazione-quinquies is a proposed tax settlement for debts from 2000 to 2023, currently under discussion in the Senate.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.santoro.it\/en\/rottamazione-quinquies-2026-the-new-tax-settlement-for-tax-payment-notices-update-october-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Santoro &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-27T19:49:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-26T14:20:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.santoro.it\/wp-content\/uploads\/2025\/04\/shutterstock_2571913419.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1366\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Avv. 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