La scrapping quinquies extends the field to include debts with Local societiesFor some taxpayers it will be possible to close old outstanding debts relating to IMU, Tari, fines e car tax, but also to other municipal revenues, with the conditions set out in the new simplified definition. The first thing to do, however, is to check whether the your municipality or territorial body has joined to the measure.
There are 1.481 entities that have communicated to Revenue-Collection Agency The adoption of the fifth round of debt restructuring: 1.465 municipalities, 5 regions, and 11 provinces and metropolitan cities. The list includes, among others, Rome, Naples, Bari, Genoa e Venice. Among the Regions there are instead Basilicata, Campania, Lazio, Puglia e Umbria.
The list was published by the Revenue Agency (Agenzia delle Entrate-Riscossione) specifically to help taxpayers understand whether their debts qualify for the simplified definition. The distribution across the country is uneven: 68% of the participating institutions are located in the South or on the islands.
Debt Scrapping: Which Debts Can Be Scrapped?
The measure concerns the charges entrusted to the Revenue Agency-Collection from 1 January 2000 to 31 December 2023 by Regions and local authoritiesTherefore, based on the required requirements, outstanding debts for property taxes (IMU), property taxes (TARI), fines, and vehicle tax, as well as other local revenues, may be affected. Examples include certain amounts owed for nursery school, school transportation, and canteen fees, provided that the related burden has been entrusted to Ader and meets the conditions set by law. Debts arising from convictions by the Court of Auditors are excluded.
The extension of the quinquies debt relief to the debts of local authorities was foreseen by the Legislative Decree 38/2026To apply the measure, each individual entity had to adopt a specific provision, publish it on its institutional website, and submit it to the Revenue Agency-Collection by July 31, 2026.
The point to keep in mind is that it is not enough to have a old debt with the MunicipalityThe tax write-off only applies to taxes assigned to the Revenue Agency (Agenzia delle Entrate-Riscossione). Local taxes managed directly by the agency and those entrusted to private agencies for forced collection are excluded.
For these last positions the Budget law It still allows local authorities to introduce their own simplified definition, through specific resolutions and regulations. In that case, however, individual administrations will establish the rules and conditions.
Scrapping quinquies: when to apply and how to pay
For those who fall under the quinquies scrapping scheme, the window for submitting the Applications will open on October 16, 2026 and it will remain open until December 15 2026The electronic methods will be published by the Revenue Agency-Collection by October 15th; during the same period, the data needed to identify eligible charges will be available in the reserved area of the website. After receiving the request, Vein will communicate the amount to be pay by February 28, 2027The taxpayer will therefore be able to choose between payment in a single solution, by 31 March 2027, or a installment plan up to 54 bimonthly installments of the same amount.
In practice, the timetable to mark is this: October 15, 2026 for the operating procedures, October 16 for the opening of applications, December 15 for the deadline, February 28, 2027 for the communication of the amounts due and March 31, 2027 for the first payment or the one-off solution.
Before applying, it's essential to check three things: whether your institution has opted for debt relief, whether the debt has been assigned to the Revenue Agency (Agenzia delle Entrate-Riscossione), and whether the specific debt is eligible. The presence of your municipality on the list, in itself, doesn't mean that all local debts can be automatically written off.
