Rottamazione - Quater

Rules, deadlines and membership methods for taxpayers

by Emilio Veneziano

The news for taxpayers' debts does not end. The Legislator has in fact introduced a new possibility for the facilitated definition of payment billsscrapping-quater

What is quater scrapping?

First of all, the institution must be defined. This is an instrument that allows the debtor taxpayer to extinguish the debt,without penaltiesinterest (including late payment)additional sums and sums accrued as premiums

• entrusted to the Collection Agent as capital
• accrued in favor of the Collection Agent as reimbursement of expenses

  To take advantage of this definition, however, the specific application must be submitted by April 30th of this year

  Which debts can be treated with quater scrapping?

  The facilitated definition concerns debts resulting from individual charges entrusted to the Collection Agentto 30 June 2022

  As highlighted by the Revenue Agency - Collection, the facilitated definition is permitted with reference to "all loadsincluding those

  • contained in files not yet notified
  • affected by payment/suspension measures
  • already the subject of a previous facilitated definition

    “Quater scrapping” is also permitted:

    • limited to interestsurchargeadministrative sanctions other than
      • tax violations
      • violation of obligations relating to social security contributions / premiums
      • for debts resulting from charges entrusted to the Collection Agent by the bodies managing forms of compulsory social security

        What sums are excluded from the definition?

        The facilitated definition in question cannot be requested

        • recovery of state aid
        • credits deriving from conviction rulings
        • fines / fines / sanctions due following criminal conviction measures / sentences
        • traditional own resources expected

          How do I join the scrapping-quater?

          As already mentioned, the interested party must express to the Collection Agent the desire to make use of the facilitated definition by means of a specific declaration

          How does the scrapping-quater application look like?

          The presentation always takes place on the street, on the Revenue Agency - Collections website using one of the following alternative online methods

          • in the reserved area
          • in the public area

            After submitting the application, the taxpayer receives two different types of communications from the Revenue Agency - Collection, based on the area chosen for access:

            Reserved area

            The taxpayer receives an acceptance emailsubmission receipt

            Public area

            The taxpayer receives:

            • a first emailto be validated within 72 hours
              • a second emailtaking charge
                • a third emailsubmission receipt

                  What happens after submitting the application?

                  By June 30th of this year, the Revenue Agency - Collection will notify the taxpayer whether the application has been accepted or denied. In particular:

                  In case of acceptance, the communication

                  • of the amount due for the definition
                  • of the payment deadline, depending on the taxpayer's choice (single solution / instalments) contained in the application
                  • of the information to request direct debit of the payment to the current account.

                  Pre-compiled payment forms are attached to the communication

                  In the event of denial, the communication

                  Payment methods

                  If the application is accepted, therefore, the communication will reach the taxpayer by 30 June of this year and contains information on the sums due, the amount of the individual installments as well as the day and month of expiry of the same.

                  There are three alternative payment methods:

                  1. through domiciliation on the current account
                  2. through the pre-compiled forms
                  3. at the counter

                     Payment of the amount due can be made in a single payment by July 31st18 consecutive installments

                     In the case of payment in installments:

                     • the first and second instalments2023 and 30 November 2023
                     • the remaining (16) instalments

                       From 1 August of this year, however, interest is due on the installments at the rate of 2% per yearthe extension

                       What happens in case of omitted/insufficient or late payment?

                       When one of these three hypotheses occurs (even on a single solution or a single instalment) the ineffectiveness of the facilitated definition is determined

                       Let's focus on an important point: the Agency recently expressed its opinion on this point and in particular on the differences between this new scrapping and the previous one, the ter scrapping. For the Agency, the new regulation does not preclude the installment of the residual debt

                       • 72 monthly installments
                       • 120 monthly installments maximum

                         The Agency itself states that the allowed tolerance

                         What effects does accepting the definition have?

                         When the quater scrapping request is accepted:

                         • for the loads that constitute the object are suspended
                           • the periods of limitation / forfeiture
                           • the payment obligationsprevious extensions in existence
                             • the Collection Agent cannot
                               • initiate new enforcement actions
                               • register new administrative seizures / mortgages
                                 • the debtor is not considered in default
                                   • in the case of facilitated definition of contributory debts, the DURC is issued

                                     For more information regarding the Scrapping - Quater procedure do not hesitate to contact usfinancial consultants