When the spill is triggered

The rules on forfeiture are also different. In the 'rottamazione quater', it will be recalled that the failure, insufficiency or delay in payment of even a single instalment is sufficient to lose the benefits of the law. At the same time, the rule applies that a five-day delay in payment never entails forfeiture of the procedure. In the fifth edition of the amnesty, on the other hand, there are three grounds for forfeiture. The first, concerns the failure to pay the single instalment, due on 31 July. It is unclear whether, in the case of the choice of deferred payment, the failure to pay the first instalment also entails consequences, in the absence of any indication in the scheme's provision. The second condition is realised with the non-payment of two instalments, even if not consecutive.

In this respect, it should be noted, however, that since the tolerated delay of five days is no longer proposed, in principle, even a single day's delay can trigger the forfeiture.

Finally, it is stipulated that failure to pay the last instalment is also a cause for forfeiture. In this regard, it is noted that it would have been much more reasonable to accept one of the proposed amendments that simply provided for the commencement of the procedures for the compulsory recovery of only the last instalment, without any effect on the validity of the amnesty. In the version approved today, on the other hand, one could witness the absurd situation in which a debtor, after having punctually complied with a payment plan (e.g. of 50 bi-monthly instalments), is disallowed all benefits because he has paid the last instalment perhaps two days late. And this would indeed be unacceptable. Forfeiture entails the reinstatement of the entire original debt.