From today it will be possible to submit to Equitalia requests for debt installments up to a maximum of ten years. The confirmation comes after the signature of the Minister of Economy and the publication on Friday evening in the Official Gazette of the implementing decree.
Access to the so-called extra-large installments will be allowed only in the event of a proven and serious situation of difficulty due to the economic crisis, a situation which will be assessed by the collection agent. Therefore the implementing decree sets two percentages as a barrier to the extraordinary installments. Citizens and individual entrepreneurs who access simplified schemes must have a ratio between the amount of the installment and income (to be documented through the ISEE of the family nucleus) greater than 20 percent. The other companies, on the other hand, must have a ratio of more than 10% between the installment and the value of production and at the same time it will be necessary to take into account that the liquidity index is between 0,50 and 1. Naturally, the higher the percentage and the more the number of installments that can be granted according to the tables provided for by the decree increases. Those who are unable to enter the extraordinary installment plan can still request the ordinary extension (the plan which provides for 72 monthly tranches and the possibility of paying the debt over a period of up to six years).
Even those who already have deferment plans in progress can request an extension of up to 120 installments, however, even in such cases the same peculiarities mentioned above always apply. The extension of the installment is possible only once on condition that the forfeiture has not occurred. At the time of the extension request, interested parties can opt for the request for an ordinary plan (72 installments) or for an extraordinary plan (up to 120). In the latter case, however, the same conditions required to obtain an extra-large plan the first time must be met.
The minimum amount of each installment is, with exceptions, equal to 100 euros. However, it is also possible to request a deferment plan with variable and increasing installments instead of constant installments from the first deferment request. However, the possibility of requesting variable installments of increasing amounts is limited to ordinary installment plans or ordinary extension plans only.
The decree of doing (Dl 69/2013) of last summer introduced a series of additional guarantees in favor of taxpayers, in addition to the possibility of deferring the debt. Equitalia, in particular, cannot proceed with the foreclosure of the first home if it is the only property owned by the debtor who resides there by birth. This does not apply to luxury homes. In other cases, real estate foreclosures are permitted if the amount of the debt registered in the register is greater than 120 thousand euros and in any case not before six months from the registration of the mortgage.
The last salary or the last salary credited to the current account cannot be collected by Equitalia. The collection agent can ask the third-party creditor (such as the employer) to pay the sums of which the taxpayer is a creditor within the limits of the amount due, with variable proportions depending on the credit.
The taxpayer who demonstrates within 30 days of notice that the car or other motor vehicles are instrumental to the business or professional activity, will be able to continue to use his own means and tools.
