"quater" Ristori Decree: what's new for collection activities?

The Legislative Decree n. 157/2020, so-called. "Ristori quater Decree", published in the Official Journal n. 297 of 30 November 2020, containing "Further urgent measures related to the epidemiological emergency from COVID-19", introduced some important innovations regarding collection, to allow taxpayersgreater flexibility in payments due to the continuation of the Covid-19 health emergency.

Easy definition

Deferment to1 March 2021of the "last" deadline for the payment of the 2020 installments of the subsidized definition, previously set at 10 December 2020 by Legislative Decree no. 34/2020 cd. "Relaunch Decree".

In particular, for taxpayers up to date with the payment of the 2019 instalments, the failure, insufficient or late payment of those due for the year 2020 does not result in the loss of the benefits of the facilitated definition if the same are paid in full by 1st March 2021.

Payment within this new deadlinedoes not include the five days of grace, ordinarily provided for in relation to extensions.

Instalments

By31 December 2021, taxpayers with installment plans that lapsed before the suspension of collection activity, following the Covid-19 epidemiological emergency, can submit anew request for deferralwithout the need to pay the expired installments of the previous payment plan.

For requests submittedby December 31, 2021, the threshold for obtainingthe installment planis raised from60 thousandto100 thousand euros without the need for the taxpayer to document the temporary situation of difficulty to the single payment.

Furthermore, for all measures to accept installment requests presented up to31 December 2021, theforfeiture of installment plansis determined in the case of non-payment often instalments, even if not consecutive, instead of thefive instalmentsordinarily expected.

Finally, for taxpayers who have lost the benefits of the "first Scrappage" and the "Scrappage-bis" due to failure, insufficient or late payment of the overdue instalments, there is the possibility of requesting by 31 December 2021 the payment in installments  for the sums still owed.