IRS, last call for the tax return rout 5 on 30 April

Final rush for scrapping 5. The deadline is 30 April, and applications must only be submitted online on the Agenzia delle Entrate Riscossione (Ader) website. This is a reminder from the Agenzia itself, which recalls in a press release how, in support of taxpayers, special online services have been available since last January that allow them to easily identify the debts that can be scrapped, considering that the new facilitated definition, introduced by the Budget Law 2026, has a scope of application referring exclusively to certain loads entrusted for collection (taxes declared but not paid, failure to pay INPS contributions other than those requested following an assessment, administrative sanctions for traffic violations entrusted by the Prefectures). For those who submit the application from the reserved area of the site, in fact, the service automatically indicates only the debts that can be scrapped, so it will be sufficient to select those for which one intends to adhere to the facilitated definition. In addition, it is also possible to request the prospectus with the list of debts that can be 'scrapped' and the corresponding amount due under the facilitated definition.

Taxpayers who participate in the five-year tax amnesty will pay the amount due without penalties, interest and surcharge. It will be possible to pay in one lump sum or in up to 54 bi-monthly instalments over nine years. Agenzia delle Entrate Riscossione will make available, by 30 June 2026, the Notice of Amounts Due with the outcome of the application, the amounts to be paid for the definition and the payment forms. The deadline for the first or single instalment is 31 July 2026. Answers to frequently asked questions (Faq) on the new facilitated definition can be found at www.agenziaentrateriscossione.gov.it.

Taxpayers can submit their declaration of accession in the "Facilitated definition (rottamazione quinquies)"" section available both in the reserved area and in the public area of the website www.agenziaentrateriscossione.gov.it. In the reserved area - which can be accessed with Spid, Cie and Cns and, for professionals and businesses, also with the credentials of the Revenue Agency - the service automatically proposes a list of the burdens that can be scrapped, with the possibility of selecting those of interest to be included in the request. It is always necessary to indicate whether you intend to pay in a lump sum or in instalments. In this regard, the law provides that, in the case of deferred payment, the amount of each instalment may not be less than €100. Alternatively, the application may be submitted through the service available in the public area of the website, without the need for access credentials but by attaching the identification documentation. In the 'facilitated definition (rottamazione quinquies)' section, the application must be completed by entering, among other things, the identification numbers of the documents that one wishes to include in the request (payment files or Inps debit notices).

It is possible to request the prospectus from the reserved area of the Agenzia delle Entrate Riscossione (Ader) website, in the "Definizione agevolata" section, by filling in the appropriate screen. The system will send, within the next 12 hours, an email to the indicated address, with the link to download the prospectus within 5 days. Alternatively, the prospectus can be requested in the public area of the site, 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 accepted 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.

The Budget Law 2026 (Law no. 199/2025) establishes the possibility to pay in a facilitated form the debts entrusted for collection from 1 January 2000 to 31 December 2023 that derive from the failure to pay taxes resulting from annual returns and from automatic and formal controls on returns (Articles 36-bis and 36-ter of Presidential Decree no. 600/73 and Articles 54-bis and 54-ter of Presidential Decree No. 633/72) or the failure to pay social security contributions due to INPS, with the exception of those required following an assessment. Administrative sanctions imposed for violations of the Highway Code, pursuant to Legislative Decree No 285 of 30 April 1992, by the competent State administrations (Prefectures) also fall within the scope of application. Debts already subject to the previous three scrappings or to the 'balance and write-off' for which the taxpayer has incurred forfeiture, as well as those already subject to the 'quater' scrappings (and the relevant readmission) for which, as at 30 September 2025, the benefits have been lost, are also eligible for the 'quinquies' scrappings, provided that they fall within the above-mentioned cases. The rule, on the other hand, excludes debts already included in the payment plans of the 'rottamazione quater' (and relative readmission) for which, as at 30 September 2025, all the instalments due had been paid.