Scrapping scheme

Fines, road tax, IMU, TARI: here’s what you can settle from today

The service providing lists of tax bills eligible for write-off relating to local authorities, regions and other local bodies, which have been entrusted to the Revenue Agency – Collection Division, is now available. Applications to join the scheme can be submitted from the 16th.

by Cristina Bartelli

15 October 2026

Aggiungi Il Sole 24 Ore
ai preferiti su Google

Il ruolo del Pos nella lotta all’evasione fiscale

3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

Fines, road tax, Tari – you can now find out what they are outstanding tax bills that can be settled. On Thursday 15 October, the Revenue Agency – Collection Division launched the ‘rottamazione-quinquies’ scheme for debts entrusted to the collection agent by municipalities, regions and other local authorities. From today, 16 October, the application period begins (closing on 15 December), whilst notification of the amounts due will be sent by 28 February 2027. Payments can then be made in a single instalment or in several instalments from 31 March 2027.

Alongside the timetable, as set out and summarised above, the Revenue Agency’s ‘Riscossione’ website has published information on the service that enables users to identify debts eligible for write-off and the procedures for submitting an application to take part in the scheme.

Ader had previously published the list of organisations – around 1,500 – that have taken part in the amnesty. This completes the picture, enabling the amnesty to become fully operational in relation to, amongst other things, fines, IMU, TARI and road tax.

What can you do from 15 October? You can request the information leaflet online, which contains a list of the tax liabilities that can be included in the tax amnesty scheme and the amounts due under the facilitated settlement scheme.

The actual registration campaign will begin on 16 October. Interested taxpayers, once they have checked the summary and the amounts, may submit their applications until 15 December, exclusively online via the services available at www.agenziaentrateriscossione.gov.it.

The measure – as specified in the statement from Ader, which officially launched the amnesty – applies only to tax liabilities entrusted to the Revenue Agency’s Collection Department and does not, however, concern local taxes managed directly (direct collection) or entrusted to private concessionaires, for which the 2026 Budget Law grants local authorities the power to issue specific resolutions and regulations to introduce an autonomous facilitated settlement scheme, which will be administered in accordance with the procedures decided by each authority.

Il ruolo del Pos nella lotta all’evasione fiscale

How to check the figures in the prospectus

As was the case with the general ‘rottamazione-quinquies’ scheme, you can request the information leaflet by logging into the members’ area of the Ader website. Access is available using SPID, CIE and CNS digital credentials and, for professionals and businesses, also using Revenue Agency credentials, in the section ‘Facilitated Settlement (Rottamazione-quinquies for local authorities)’.

Once the request has been made, within 12 hours, the system sends an email to the address provided, containing a link to download the prospectus within five days. Alternatively – as Ader points out – the information leaflet can be requested via the public section of the Ader website by completing the form available in the ‘Facilitated Settlement (Rottamazione-quinquies for local authorities)’ section and attaching the necessary identification documents. In this case, once the application has been validated and processed by the relevant offices, provided the attached documentation is correct, the taxpayer will receive an email containing a link to download the information leaflet within five days.

Meloni: Stato giusto intransigente verso furbi, record recupero evasione

How to join

The amnesty period runs from 16 October to 15 December. Here too, there are two ways to submit an application: via the members’ area and via the public portal.

In the members’ area, the service will automatically display a list of items eligible for scrapping, allowing you to select those of interest to include in your request. Please remember to always specify your preferred payment method – that is, whether you intend to pay in a single instalment or in instalments.

Ader’s note specifies, on this point, that in the event of payment by instalments, the amount of each instalment must not be less than 100 euros (as is also stipulated for the ‘rottamazione-quinquies’ scheme). In

Alternatively, as mentioned, the application for membership may be submitted via the service available in the public section of the website, without the need for login credentials but by attaching proof of identity. In this case, you will need to complete the application in the dedicated section, entering, amongst other things, the reference numbers of the payment notices you wish to include in the application, the payment method you intend to use, and an email address to which the submission receipt can be sent.

Ader’s announcement and the start of payments

The Revenue Agency – Collection Division will notify taxpayers of the amounts due under the facilitated settlement scheme by 28 February 2027. Payment may be made in a single instalment by 31 March 2027, or in up to 54 fortnightly instalments of equal amount. The facilitated settlement will be deemed invalid in the event of failure to pay, or insufficient payment of, the first and only instalment chosen for payment, or of two instalments (even if not consecutive), or of the final instalment of the plan.