Conditions on return for lapsed persons

The perimeter of the five-year amnesty also has effects on those who have lapsed from the previous editions of the amnesty. In fact, it is established that persons who have not complied with the previous amnesty plans may only be admitted to the new amnesty for the loads indicated above. A special rule concerns the 'rottamazione quater'. In this case, it is envisaged that the 'migration' to the quinquies, in addition to being limited to the remittances, will only be possible for those subjects that had lapsed as at 30 September 2025. Those who leave the quater after 30 September, therefore, lose any chance of amnesty