Taxation, here's how to apply for the tax amnesty by 30 April

It is possible to request the prospectus directly from the reserved area of the Agenzia delle Entrate Riscossione website, in the "Definizione agevolata" section, by filling in the appropriate screen. The system will send, within the next 12 hours, an e-mail to the address indicated, with the link to download the prospectus within 5 days. Alternatively, the prospectus can be requested in the public area of the Agenzia delle Entrate-Riscossione website, by filling in the form available in the "Definizione agevolata (Rottamazione quinquies)" section and attaching the identification documentation. In this case, after the application has been validated and taken over by the offices, if the enclosed documentation is correct, the taxpayer will receive an e-mail with the link to download the prospectus within 5 days.

Faq 7 indicates that the application must be submitted by 30 April 2026 via the services available on the Ader website. In the reserved area one logs in with Spid, Cie or Cns and the system automatically shows the definable loads. In the public area, it is necessary to fill in the form, attach an identity document and indicate a non-PEC e-mail address. Only documents containing at least one definable load can be entered.

Faq 8 reminds that only debts admitted to the measure are already visible in the reserved area. It is also possible to request the prospectus, which lists folders and Inps notices that can be defined and calculates the amount due.

Faq 9 makes it possible to include litigated files in the application, provided that the relevant litigation is waived.

According to Faq 10, by 30 June 2026 the collection agent will send the communication of the amounts due, with payment forms and deadlines. For those who have applied in the reserved area, the communication will be available exclusively within the same area.

Faq 11 clarifies that, after the application is filed, no new precautionary or enforcement proceedings are started on the debts that can be defined and those already started do not continue, unless auctions have already been awarded. Any attachments or mortgages already registered remain valid.

Faq 12 explains that only principal, service fees and enforcement costs are paid. Penalties, interest on arrears, interest entered on the register and surcharge are not due. For traffic sanctions imposed by the Prefectures, the measure applies only to interest and surcharge.

Faq 13 provides for two payment methods, both with a first due date of 31 July 2026: lump sum payment by 31 July 2026 or payment in instalments of up to 54 bi-monthly instalments, with interest at 3% per annum from 1 August 2026. The first three instalments are due in 2026; from the fourth to the 51st instalment is payable every two months from 2027; the last three instalments are due in 2035.

Faq 15 states that the five-year scrapping scheme becomes ineffective in the event of failure to pay the single instalment or two instalments, even if not consecutive, or the last instalment. Faq 16 confirms that failure to pay the single instalment by 31 July 2026 results in the loss of the benefits. Faq 17 clarifies that it is possible to skip an intermediate instalment without forfeiting, but not the last instalment.

Faq 18 and 19 explain that the submission of the application suspends payment obligations for instalments relating to definable debts until 31 July 2026. Ongoing instalments are revoked on the same date if the application is accepted. For debts that cannot be defined, the taxpayer must continue to pay the remaining instalments.