Tax authorities

‘Rottamazione quinquies’: apply by Friday

The five-day grace period for payments is limited to two specific cases. On the same date, payments must be made for those readmitted under previous amnesties

by Giuseppe Morina and Tonino Morina

28 July 2026

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2' min read

Translated by AI

Versione italiana

2' min read

Translated by AI

Versione italiana

The ‘rottamazione quinquies’ is calling on taxpayers to settle their debts. Those who have opted for the ‘definizione agevolata’ can pay the amounts due in a single instalment,by Friday 31July 2026, or in a maximum of 54 equal bimonthly instalments, due on the following dates:

(a) the first, the second and the third, on 31 July 2026, 30 September 2026 and 30 November 2026 respectively;

(b) from the fourth to the fiftieth, respectively, on 31 January, 31 March, 31 May, 31 July, 30 September and 30 November of each year, with effect from 2027;

Anyone who pays in instalments must also pay interest at 3 per cent per annum, with effect from 1 August 2026.

Missed payments and charges

The ‘rottamazione quinquies’ scheme applies to all tax liabilities entrusted to the tax collection agent during the period from 2000 to 31 December 2023 arising from failure to pay the following:

taxes, following automatic and formal checks carried out by the Italian Revenue Agency on annual tax returns;
social security contributions due to the INPS, excluding those claimed following an assessment;
administrative penalties imposed by the Prefectures for breaches of the Highway Code.

In accordance with the scope of application of the ‘rottamazione quinquies’ scheme, the following items may also be included:

the first three debt write-off schemes or the ‘settlement and write-off’ scheme, for which the facilitated settlement was deemed ineffective following the failure to pay, or the late payment of, the amounts due by the specified deadlines;
the ‘rottamazione quater’ scheme or readmission to the ‘rottamazione quater’ scheme, for which, as at 30 September 2025, the benefits of the preferential scheme have been forfeited, as not all instalments due on that date have been duly paid.

Tolerances and missed payments

With regard to payments, a five-day grace period has been introduced, limited to two specific cases:

In the case of a single final instalment due on 31 July 2026, the payment is considered valid if made within five days, that is, by 5 August 2026;
the five-day grace period also applies to the final balance in the case of an instalment plan.

The ‘rottamazione quinquies’ scheme will be ineffective as a result of non-payment or insufficient payment or, in the cases referred to in points (a) and (c) only, also as a result of late payment exceeding five days:

(a) the single instalment chosen by the debtor to make the payment;

(b) in two instalments, which need not be consecutive, if the debtor has opted for payment by instalments;

The Italian Revenue Agency has clarified that, if the payment deferral option has been chosen, the failure to pay or the late payment of the first instalment due on 31 July 2026 does not, in itself, render the ‘rottamazione quinquies’ scheme invalid. However, the settlement will become invalid if, as a result of the delay or omission, there is a failure to pay a total of two instalments (even if not consecutive), bearing in mind that the first subsequent instalment paid is applied to the previous unpaid instalment.

Scrappage Scheme Quater

Finally, please note that 31 July 2026 is also the deadline for paying the thirteenth instalment of the ‘rottamazione quater’ scheme and the fifth instalment for re-enrolment in the same facilitated settlement scheme. For these deadlines, the law provides for a five-day grace period; therefore, payments made by 5 August 2026 will be considered to have been made on time.