The countdown has started to join the Scrapping quater of folders. By 30nd June must be presented question to the Revenue Agency or otherwise it will not be possible to re-enter the new fiscal peace instrument introduced with the 2023 Budget Law. in a facilitated form the debts entrusted for collection from 1 January 2000 to 30 June 2022. But how it works the Scrapping quater? How is the application presented? And what are the deadlines? Here's one guide to navigate the complex world of simplified definition.
How does the Scrapping quater work? And what do you save?
Those who adhere to the facilitated definition will only have to pay the sums owed as capital and those accrued as reimbursement of expenses for any executive procedures (for example a seizure) and for notification rights. As regards the tax bills referred to fines for violations of the Highway Code or others administrative penalties, - other than those imposed for tax violations or for violation of the obligations relating to contributions and premiums due to social security institutions - those who benefit from the new fiscal peace instrument may not pay the sums due by way of interests (the so-called surcharges), those of blackberry, by installments and those due by way of agio. Criminal offenses cannot be remedied.
Here is a summary table.
| What do you pay | What you don't pay for |
| Capital | Sanctions |
| Notification rights | Interests entered in the role |
| Reimbursement of executive expenses | Default interest |
| Premium due to the collection agent | |
| Sanctions and additional sums (on social security debts) |
What debts are covered?
The facilitated definition includes all loads entrusted to the collection agent in the period between 1 January 2000 and 30 June 2022, including those:
- contained in folders not yet reported;
- interested by installment measures or suspension;
- already the subject of one previous Scrapping even if lapsed due to failure, late or insufficient payment of one of the installments of the relevant previous payment plan.
The charges entrusted by the private law social security funds/institutions are included only if the institution, by 31 January 2023, has provided for:
- adopt a specific measure;
- send it, again within the same date, to the Revenue Agency;
- publish it on your website.
Le social security funds/institutions I'm: Cnpa forensics – National pension fund and forensic assistance; Enpab – National social security and assistance institution for biologists; Cnpr – Cashier Accountants; Enpav – National institution of social security and veterinary assistance; Inpgi – National institute of social security and assistance for Italian journalists.
And which ones don't fit?
They don't fit in the Scrap-quater benefit:
- loads entrusted to the collection agent before 1 January 2000 and after 30 June 2022;
- loads related to:
- sums due by way of recovery of State aid;
- credits deriving from convictions of the Court of Auditors;
- fines, fines and pecuniary sanctions due as a result of criminal convictions and sentences;
- “traditional own resources” of the European Union and the VAT levied on imports.
- the sums entrusted by the local and/or territorial tax authorities for collection by means of payment notices (so-called GIA);
- charges entrusted by private law social security funds/institutions which have not proceeded, by 31 January 2023, to adopt a specific provision.
How do I send the application for the Scrapping quater?
To join the scrapping quater you have to do question on website of the Revenue Agency, Here's how it works:
- In reserved area, by logging in using credentials (Spid, Cie and National Service Card and, for tax intermediaries Entratel), and selecting the folders/notices for which you intend to benefit from the measure, therefore without the need to indicate the identification data of the deeds.
- In public areaby filling in a special form and attaching the identification documentation. The receipt of the application for membership will be sent by e-mail to the address provided. In this case, it is necessary to indicate the identification data of the deeds.
Once the application has been sent, the tax authorities will communicate theoutcome to the taxpayer by September 30th. If the application is accepted, the communication will contain the total amount of the sums due, the payment deadline based on the installment plan chosen during the application phase. In case of rejection, the reasons for which the application was not accepted will be indicated.
What is the maximum of the installments that can be made in the Scrapping?
You can pay in aonly solution, by October 31st, or in 18 rate, the first and second of which, each for an amount equal to 10% of the total sums due, maturing respectively on 31 October and 30 November 2023.
The remaining installments, of the same amount, will expire on 28 February, 31 May, 31 July and 30 November of each year starting from 2024 and for the following four. In the case of payment by installments, starting from 1 November, interest will also have to be paid at the rate of 2% per annum.
In the event of late, insufficient or omitted payment of a single installment exceeding five days of the installment plan yes decays from scrapping. And the payments made up to that moment will be considered as a down payment of the total amount due.
Below is a summary table with all deadlines:
| Deadlines | Fulfillment |
| 30nd June | The scrapping request must be sent, indicating the number of installments in which the debt is to be paid (maximum 18). The petitioner undertakes to renounce the pending judgments. |
| September 30th | The Revenue Agency must liquidate the amounts to be paid, net of those already paid and those written off pursuant to art. 1 paragraphs 222 et seq. of the Law n. 197/22 (automatic removal of the 2000-2015 rolls up to 1.000 euros). The deadlines of the individual installments must also be indicated. |
| 31 October | The amounts due or the first installment of the installment must be paid |
| 30th November | Second installment payment due |
| February 28, May 31, July 31, November 30 | Payment of further installments, up to 16 installments |
Scrapping quater: how does the payment work?
Here's how the payment of the sums due for Scrapping quater. Payment can be made:
- by direct debit to the current account indicated by the debtor in the application;
- by means of pre-compiled payment forms, which the tax authorities are required to attach to the communication of acceptance of membership;
- at the offices of the collection agent.
The balance and removal of fines and Imu, this is how the Municipalities can scrap the folders
With the last bills decree of the last March several have been introduced news for the balance and excerpt of tax assessments. The government has foreseen the possibility of excerpt partial of the folders up to 1.000 euros of the years 2000-2015 and the scrapping of the loads entrusted to the tax authorities until 30 June 2022, even when the Common does not collect debts through the Revenue Agency, but does so on its own or has entrusted the recovery to private collection agents.
Il balance and excerpt it consists of an agreement between creditor and debtor for which the latter pays only a part of the debt and extinguishes it (if instead he does not have to pay anything, we speak of write-off). According to the latest clarification from the Anci Institute for Finance and Local Economy, which represents all Italian cities, Municipalities in particular will be able to:
- adopt the balance and partial cancellation of the injunctions for residual amounts within 1000 euros (between 1 January 2000 and 31 December 2015);
- prefer the total excerpt of the same folders;
- adopt the facilitated definition of scrapping quater on executive injunctions and assessments with notification from 1 January 2000 to 30 June 2022 (i.e. not charging interest and penalties).
Municipalities still have just over a month: by the 29 July they must decide whether or not to join the fiscal peace through a specific resolution, to be launched within that deadline.
Municipality you have, truce you find
Municipalities will then be able to decide whether or not to join the mini-debt write-off, deciding both theXNUMX / XNUMX days (partial or total), that the scrapping, or just one of two things, but all types of debts must be understood. For example, both fines and the Imu that fall within the periods indicated must be admitted, and not just one of the two. Payables also include those with in-house companies or concessionaires, such as i Tari bulletins issued by whoever manages waste collection.
As far as payment is concerned, the Municipalities will always decide the installment plan and the related deadlines for the debtors.
How Scrapping works for Flooded Regions
La deadline of 30 June 2023 does not concern taxpayers of Regions involved by floods. For them, membership was postponed al 30 September 2023 with the recent flood decree. The three-month extension is available to those who had their tax residence, registered office or operational headquarters on 1 May in the flooded territories of the Emilia-Romagna, Marche and Tuscany regions.
This change involves a postponement of all the other deadlines: for example, the payment of the first (or single) installment is postponed to 31 October and the payment of the second to 30 November.
